New York Resale Certificate
Rules, Form & Expiration
Accepted form: Form ST-120 (New York State and Local Sales and Use Tax Resale Certificate). Agency: New York State Department of Taxation and Finance.
What a New York resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.
New York resale certificate rules
- Certificate form
- Form ST-120
- Form ST-120, the New York State and Local Sales and Use Tax Resale Certificate, is published by the New York State Department of Taxation and Finance. Our generator fills in the New York form for you.
- Issued by
- The buyer
- The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
- Registration number
- New York sales tax identification number
- It appears on the buyer's New York State Certificate of Authority (sales tax vendor registration).
- MTC uniform certificate
- Not accepted
- Vendors in New York should be given the state's own certificate.
- Streamlined (SST) certificate
- Not accepted
- Sellers in New York should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
- Out-of-state buyers
- Home-state permit accepted
- A reseller registered in another state can generally use that registration number.
- Blanket certificates
- Allowed
- One certificate can cover an ongoing series of purchases from the same vendor.
- Expiration
- No fixed expiration
- No fixed expiration. A blanket certificate stays in effect while exempt purchases continue; the buyer must give an updated certificate if its address, ID number or other information changes. A temporary vendor's certificate shows the expiration date of its registration and is single-use only. Sellers keep certificates at least three years after the related return's due date or filing date, if later.
New York rules in plain English
New York uses Form ST-120, the Resale Certificate, from the New York State Department of Taxation and Finance. If you are registered in New York, complete Part 1 and enter the sales tax identification number from your Certificate of Authority. If your business is outside New York and not required to register here, complete Part 2 with your home-state registration number. Part 2 only covers goods shipped to your customers or a fulfillment provider in New York, or goods you resell from outside the state. Describe your business and what you sell. An owner, partner or authorized person signs and dates it. Give it to the seller within 90 days of the purchase. Mark it as single-use or blanket. A blanket certificate covers later purchases of the same kind until your information changes. Temporary vendors may only issue single-use certificates. New York does not accept other states' certificates, the Multistate Tax Commission form, or the Streamlined form. Sellers can check your number with the Department's vendor lookup. Misuse can lead to a penalty equal to the full tax, $50 for each false certificate, criminal charges and loss of your Certificate of Authority.
Sources: New York resale certificate guidance · Form ST-120 · Verify a buyer's number
More New York facts
- The January 2026 revision of ST-120 adds hotel and short-term rental unit operators to Part 1 and a separate line for restaurant-type food, heated food or heated drink bought for resale. Source
- A business not otherwise required to register may keep goods at an unaffiliated New York fulfillment service provider without having to register for sales tax. Source
- Contractors may not use ST-120 to buy materials and supplies; they use Form ST-120.1, Contractor Exempt Purchase Certificate. Source
- ST-120 cannot be used to buy motor fuel or diesel motor fuel for resale. Source
- A buyer that uses goods bought for resale in New York must report and pay the tax directly to the state. Source
What a New York resale certificate must include
- The buyer's legal name, business address, and New York sales tax identification number, or a home-state registration number where allowed.
- The seller's name and address.
- A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
- A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.
Using your New York certificate
- Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
- Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
- Issue one blanket certificate per vendor and keep a copy for your records.
- Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.
Unlimited signed New York resale certificates
Enter your business once, add each vendor, and download a signed New York certificate on the state form. One flat yearly price covers every state where you buy inventory.
New York resale certificate FAQ
What form do I use for a New York resale certificate?
Does New York accept the MTC uniform resale certificate?
Can an out-of-state business use a resale certificate in New York?
Can I give a vendor one blanket resale certificate in New York?
How long is a New York resale certificate valid?
What happens if I misuse a New York resale certificate?
When can a New York seller rely on a resale certificate?
How do I verify a New York resale certificate?
This page summarizes New York resale certificate rules for general information and is not tax advice. Confirm current requirements with the New York State Department of Taxation and Finance or your tax adviser. State rules last checked October 1, 2026.