Fillable Form St-129 - Exemption Certificate printable pdf download

ST-129

New York State Department of Taxation and Finance

New York State and Local Sales and Use Tax

Exemption Certificate

(4/12)

Tax on occupancy of hotel or motel rooms

This form may only be used by government employees of the United States, New York State, or political subdivisions of New York State.

Name of hotel or motel

Dates of occupancy

From:

To:

Address (number and street)

City

State

ZIP code

Country

Certification: I certify that I am an employee of the department, agency, or instrumentality of New York State, the United States government, or the political

subdivision of New York State indicated below; that the charges for the occupancy of the above business on the dates listed have been or will be paid

for by that governmental entity; and that these charges are incurred in the performance of my official duties as an employee of that governmental entity.

I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements and issue

this exemption certificate with the knowledge that this document provides evidence that state and local sales or use taxes do not apply to a transaction or

transactions for which I tendered this document, and that willfully issuing this document with the intent to evade any such tax may constitute a felony or

other crime under New York State Law, punishable by a substantial fine and a possible jail sentence. I understand that the vendor is a trustee for, and on

account of, New York State and any locality with respect to any state or local sales or use tax the vendor is required to collect from me; that the vendor is

required to collect such taxes from me unless I properly furnish this certificate to the vendor; and that the vendor must retain this certificate and make it

available to the Tax Department upon request. I also understand that the Tax Department is authorized to investigate the validity of tax exemptions claimed

and the accuracy of any information entered on this document.

Governmental entity

Agency, department, or division

(federal, state, or local)

Employee name

Employee title

Employee signature

Date prepared

(print or type)

Instructions

To the government representative or employee

Who may use this certificate

renting the room

f you are an employee of an entity of New York State or the United

States government and you are on official New York State or federal

Complete all information requested on the form. Give the completed

government business and staying in a hotel or motel, you may use this

Form ST-129 to the operator of the hotel or motel upon check in or

form to certify the exemption from paying state-administered New York

when you are checking out. You must also provide the operator with

State and local sales taxes (including the $1.50 hotel unit fee in New

proper identification. Sign and date the exemption certificate. You may

York City). This does not include locally imposed and administered

pay your bill with cash, with a personal check or personal credit card,

hotel occupancy taxes, also known as local bed taxes.

with a government voucher, or with a government credit card.

New York State governmental entities include any of its agencies,

Note: If, while on official business, you stay at more than one location,

instrumentalities, public corporations, or political subdivisions.

you must complete an exemption certificate for each location. If

you are in a group traveling on official business, each person must

Agencies and instrumentalities include any authority, commission, or

complete a separate exemption certificate and give it to the hotel or

independent board created by an act of the New York State Legislature

motel operator.

for a public purpose. Examples include:

To the hotel or motel operator

• New York State Department of Taxation and Finance

• New York State Department of Education

Keep the completed Form ST-129 as evidence of exempt occupancy

by New York State and federal government employees who are on

Public corporations include municipal, district, or public benefit

official business and staying at your place of business. The certificate

corporations chartered by the New York State Legislature for a public

should be presented to you when the occupant checks in or upon

purpose or in accordance with an agreement or compact with another

checkout. The certificate must be presented no later than 90 days

state. Examples include:

after the last day of the first period of occupancy. If you accept

• Empire State Development Corporation

this certificate after 90 days, you have the burden of proving the

• New York State Canal Corporation

occupancy was exempt. You must keep this certificate for at least

• Industrial Development Agencies and Authorities

three years after the later of:

Political subdivisions include counties, cities, towns, villages, and

• the due date of the last sales tax return to which this exemption

school districts.

certificate applies; or

• the date when you filed the return

The United States of America and its agencies and instrumentalities

are also exempt from paying New York State sales tax. Examples

This exemption certificate is valid if the government employee is

include:

paying with:

• United States Department of State

• cash

• Internal Revenue Service

• personal check or credit/debit card

• government voucher

Other states of the United States and their agencies and political

• government credit card

subdivisions do not qualify for sales tax exemption. Examples include:

Do not accept this certificate unless the employee presenting it shows

• the city of Boston

appropriate and satisfactory identification.

• the state of Vermont

Substantial penalties will result from misuse of this certificate.

Form St-129 - Exemption Certificate

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