Resale Certificate in New York (2026)
New York resale certificate status: legal. New York’s January 2026 ST-120 resale certificate is for eligible purchases for resale, with completion and good-faith requirements.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- New York
- Last reviewed
- 2026-04-09
Resale Certificate laws in New York
The Tax Department’s ST-120 (1/26) says it may not be used for items or services that are not for resale. If the purchaser instead uses or consumes them in New York, unpaid tax must be reported and paid. Registered New York vendors complete Part 1; other purchasers must satisfy the separate Part 2 conditions. Part 1 excludes motor fuel and diesel motor fuel from its tangible-property category, and contractors may not use this certificate to purchase materials and supplies. The Department’s exemption guidance calls for a properly completed certificate within 90 days of the sale, preferably at the sale, and explains good-faith seller protection. Eligibility and the correct certificate require review of the actual transaction.
Frequently asked questions
What are the Resale Certificate requirements in New York?
In New York, resale certificate status is legal. The Tax Department’s ST-120 (1/26) says it may not be used for items or services that are not for resale. If the purchaser instead uses or consumes them in New York, unpaid tax must be reported and paid. Registered New York vendors complete Part 1; other purchasers must satisfy the separate Part 2 conditions. Part 1 excludes motor fuel and diesel motor fuel from its tangible-property category, and contractors may not use this certificate to purchase materials and supplies. The Department’s exemption guidance calls for a properly completed certificate within 90 days of the sale, preferably at the sale, and explains good-faith seller protection. Eligibility and the correct certificate require review of the actual transaction.
How do I obtain a Resale Certificate in New York?
New York requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in New York?
New York generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in New York?
Penalties for resale certificate violations in New York vary based on the specific offense. Verify current penalties with official state resources.