What is Form ST-120?
Form ST-120, Resale Certificate, is a New York sales tax exemption certificate. A registered New York State sales tax vendor with a valid Certificate of Authority uses Part 1 to buy tangible personal property (other than motor fuel or diesel motor fuel), services, or restaurant-type food for resale. A business outside New York that isn't required to register here, but is registered for sales tax or VAT at home, uses Part 2 when the goods are delivered by the seller to its customer or fulfillment provider in New York, or will be resold from a business outside the state.
You give the certificate to the vendor, not to the Tax Department, as a single-use or a blanket certificate; temporary vendors may only issue a single-use one. Contractors can't use it, and it doesn't cover items you use yourself. Misuse carries serious penalties, which the form lists: a penalty equal to 100% of the tax due, $50 for each fraudulent certificate, possible felony prosecution and revocation of your Certificate of Authority. The current edition is ST-120 (1/26).
FileIt asks each question in plain English, prints your answers into the agency's own official PDF, keeps the finished PDF in your vault, and can send it for e-signature. You then give it to the seller yourself: FileIt never submits anything for you.
- Who fills it
- The purchaser: a registered New York State vendor (Part 1) or a qualifying non-New York purchaser (Part 2).
- Given to
- The seller (vendor). Not sent to the Tax Department.
- When
- The seller must have it within 90 days of delivery or performance for the exemption to be protected.
- Signatures
- The owner, a partner or another authorized person of the purchaser.
- Edition
- ST-120 (1/26)
- Agency
- New York State Department of Taxation and Finance
Who needs to fill out Form ST-120?
- Retailers, wholesalers and distributors registered for New York sales tax who buy inventory for resale.
- Service businesses buying parts that become part of the property they service, or services for resale.
- Restaurants and caterers buying restaurant-type or heated food or drink for resale.
- Out-of-state sellers, registered for sales tax or VAT at home, buying goods delivered to customers or a fulfillment provider in New York.
When to use Form ST-120
- When you open an account with a supplier and want a blanket certificate on file for your resale purchases.
- For a single purchase for resale (temporary vendors must use a single-use certificate).
- When a vendor asks for a current certificate.
What you need before you start
- The seller's name and address, and your own.
- What your business does and what it principally sells.
- For Part 1, your sales tax identification number from your Certificate of Authority (and its expiry date for a temporary vendor).
- For Part 2, the state or jurisdiction where you are registered for sales tax or VAT and your registration number (or "not applicable").
- The name and title of the person signing.
What’s on Form ST-120
The 2026 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Purchaser:
- Type of certificatePurchaser
- SellerPurchaser
- Purchaser informationPurchaser
- Part 1 or Part 2Purchaser
- CertificationPurchaser
How to fill out Form ST-120, step by step
1 Seller, purchaser and type
Enter the seller's and your name and address, and mark single-use or blanket. If you don't mark blanket, the certificate counts as single-use.
2 Purchaser information
Describe your business and what you principally sell. Contractors may not use this certificate to buy materials and supplies; they use Form ST-120.1, a direct payment permit, or pay the tax.
3 Part 1: registered New York vendors
Mark whether you are a New York State vendor (including a hotel or short-term rental operator, a dues or admissions recipient, or a show or entertainment vendor) or a temporary vendor, give your sales tax identification number (and the temporary vendor's expiry date), and tick A, B and/or C for what you are buying.
4 Part 2: non-New York purchasers
Give the state or jurisdiction where you are registered for sales tax or VAT and the registration number, or your business location and "not applicable" if no registration is required there. Tick D and/or E.
5 Certification
Print the name and title of the owner, partner or authorized person, sign and date it.
Common mistakes to avoid
- Using it to buy things your business will use rather than resell.
- A temporary vendor issuing a blanket certificate.
- A contractor using it for materials and supplies.
- Leaving out the sales tax identification number, which makes the certificate incomplete.
- Sending it to the Tax Department instead of giving it to the vendor.
After you fill it out
Sign it, by hand or with FileIt's optional e-signature, and give it to the vendor. The vendor keeps it for at least three years after the due date of the return it relates to (or the date that return was filed, if later).
Keep a copy in your FileIt vault, so you have the certificate each supplier holds on file.
If you buy for resale but then use the items yourself in New York State, report and pay the tax directly to New York State.
Fill out Form ST-120 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 27 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real New York State Department of Taxation and Finance form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form ST-120 now — it’s freeForm ST-120: frequently asked questions
What is Form ST-120?
New York's Resale Certificate: a sales tax exemption certificate a purchaser gives a vendor when buying property or services for resale.
Do I send ST-120 to the Tax Department?
No. You give it to the vendor, who keeps it.
What is a blanket certificate?
One that covers all purchases of the same general type of property or service bought for resale from that vendor. Unmarked, the certificate is single-use.
Can an out-of-state business use ST-120?
Yes, in Part 2, if it isn't required to register in New York and the purchases meet the conditions in D or E.
Can contractors use it?
No. The form says contractors may not use it to purchase materials and supplies.
Can I fill it out online?
Yes. FileIt prints your answers into the official PDF, which you sign and give to the vendor.
Official sources
- Blank form (PDF), published by New York State Department of Taxation and Finance: https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf
- Official instructions and guidance: https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf
- Edition shown on this page: ST-120 (1/26) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by New York State Department of Taxation and Finance or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.