What is a resale certificate called in New York?

New York calls it the Resale Certificate (Form ST-120). The buyer fills in and signs the New York Resale Certificate and gives it to the seller.

Resale certificate · New York

How to Use the New York Resale Certificate

The short answer. The New York Resale Certificate (Form ST-120) is for goods bought for resale. The buyer fills it in. New York requires its own form rather than a document you draw up yourself. That applies to a buyer registered in New York; the route for a buyer not registered there is set out under Who May Give One.

Resale Certificates in New York at a Glance

What New York calls it	Resale Certificate (Form ST-120)
How you get it	The buyer fills it in
Documents accepted	The state's own form; other routes below
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Not confirmed
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Does not expire, with conditions
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	At least 3 years
Law	New York law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in New York

Whether a buyer must hold a New York Certificate of Authority to buy for resale depends on the circumstances. A buyer registered in New York uses its New York sales tax ID number. A buyer not required to register in New York may complete Part 2 with a registration number from another state or country, but only for goods the seller delivers to the buyer's customer or unaffiliated fulfillment services provider in New York, or goods resold from a business located outside New York. If your home state or country does not require registration, give the location of your business and write not applicable in place of the number.

The buyer fills in and signs the New York Resale Certificate and gives it to the seller.

Which Documents Are Accepted

New York requires its own form rather than a document you draw up yourself. That applies to a buyer registered in New York; the route for a buyer not registered there is set out under Who May Give One.

We have not confirmed whether New York accepts the Multistate Tax Commission's uniform resale certificate; check with the New York State Department of Taxation and Finance.

We have not confirmed whether New York accepts the Streamlined Sales Tax Certificate of Exemption; check with the New York State Department of Taxation and Finance.

What the certificate must contain is set by New York law, cited in the sources.

How Long It Lasts

The New York Resale Certificate does not expire. If your address, ID number or other information on a blanket certificate changes, you must give the seller an updated one, and the seller may ask for an updated certificate at any time.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under New York's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The certificate must be properly completed and in the seller's possession within 90 days of the sale.

The state says a seller should keep the certificate at least 3 years. The three years run from the due date of the return to which the certificate relates, or from the date that return was filed, if later.

Worth Knowing in New York

Temporary vendors must issue a single-use certificate rather than a blanket one. Contractors cannot use Form ST-120; they use Form ST-120.1, a direct payment permit, or pay the tax.

More for New York Businesses

New York's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
New York LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in New York, for selling through a marketplace.

Frequently Asked Questions

: New York calls it the Resale Certificate (Form ST-120). The buyer fills in and signs the New York Resale Certificate and gives it to the seller.
: Whether a buyer must hold a New York Certificate of Authority to buy for resale depends on the circumstances. A buyer registered in New York uses its New York sales tax ID number. A buyer not required to register in New York may complete Part 2 with a registration number from another state or country, but only for goods the seller delivers to the buyer's customer or unaffiliated fulfillment services provider in New York, or goods resold from a business located outside New York. If your home state or country does not require registration, give the location of your business and write not applicable in place of the number.
: We have not confirmed whether New York accepts the Multistate Tax Commission's uniform resale certificate; check with the New York State Department of Taxation and Finance. We have not confirmed whether New York accepts the Streamlined Sales Tax Certificate of Exemption; check with the New York State Department of Taxation and Finance.
: The New York Resale Certificate does not expire. If your address, ID number or other information on a blanket certificate changes, you must give the seller an updated one, and the seller may ask for an updated certificate at any time. One blanket certificate may cover repeat purchases from the same seller.
: Under New York's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. The certificate must be properly completed and in the seller's possession within 90 days of the sale. The state says a seller should keep the certificate at least 3 years. The three years run from the due date of the return to which the certificate relates, or from the date that return was filed, if later.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified New York sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdfForm ST-120 Resale Certificate (1/26)
tax.ny.gov/pubs_and_bulls/tg_bulletins/st/exemption_certificates_for_sales_tax.htmExemption Certificates for Sales Tax (TB-ST-240)
tax.ny.gov/pdf/memos/sales/m07_1s.pdfTSB-M-07(1)S Electronic Resale and Exemption Documents
streamlinedsalestax.org/about-us/state-informationStreamlined Sales Tax Governing Board: State Information (member list)
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022), state list
nysenate.gov/legislation/laws/TAX/1132Law on resale certificates in New York: N.Y. Tax Law 1132(c)
What the certificate must contain: TB-ST-240 (How to use an exemption certificate); Form ST-120 instructions

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.