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New York Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the New York State Department of Taxation and Finance's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in New York, give your supplier a completed New York State and Local Sales and Use Tax Resale Certificate (ST-120 (rev. 1/26)); you need a New York seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is not accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Certificate of Authority (sales tax vendor registration): the state doesn't publish a fee.

Resale form

ST-120 (rev. 1/26)

buyer fills it in

Permit fee

Not listed

Certificate of Authority (sales tax vendor registration)

SST form

SSTGB Form F0003

MTC form

uniform certificate

New York resale certificate and permit rules

New York: seller's permit & resale certificate

Sales tax · Agency: New York State Department of Taxation and Finance

Permit

Certificate of Authority (sales tax vendor registration)

Registration fee

Not published

SST form

Not accepted

MTC form

Not accepted

Resale certificate: New York State and Local Sales and Use Tax Resale Certificate (ST-120 (rev. 1/26))Get the official form →
How long it's valid: Single-use or blanket. A blanket certificate remains in effect as long as the purchaser keeps making exempt purchases from that seller; the purchaser must give an updated certificate if address, ID number or other information changes, and the seller may request an update at any time. Must be given to the seller within 90 days of the purchase.
Seller's permit: Certificate of Authority (sales tax vendor registration) — fee not published. Apply through New York Business Express at least 20 days before beginning business. A Certificate of Authority is issued for each business location. Regular or temporary (temporary = no more than two consecutive sales tax quarters in any 12-month period; show/entertainment vendors must get a regular certificate). No registration fee is mentioned in TB-ST-360, Publication 750 or the DTF-17 instructions opened. Doing business without a valid certificate: penalty up to $500 for the first day and $200 per additional day, max $10,000.Register with New York State Department of Taxation and Finance →Renewal: Regular Certificate of Authority stays in effect until a final return is filed (Pub. 750); temporary certificates expire automatically on the end date specified.
Buyer registered in another state?: Conditional — a 'qualified out-of-state purchaser' may use Form ST-120 (Part 2) to buy tangible personal property for resale if it is not registered or required to be registered in New York, is registered with another state, DC, a Canadian province or other country (or located where no registration is required), and the items are either delivered to its customer or unaffiliated fulfillment provider in New York, or delivered to it in New York but resold from a business located outside the state. It may not use ST-120 to buy taxable services for resale in New York. Other states' certificates are not accepted.
Multistate forms: TB-ST-240: 'Exemption certificates of other states or countries are not valid to claim exemption from New York State and local sales and use tax.' New York is not an SST member and is not listed on the MTC certificate. Most sellers must hold a valid Certificate of Authority to accept an exemption certificate; a properly completed certificate accepted in good faith (no prior knowledge it was false) within 90 days protects the seller. Contractors cannot use ST-120 for materials and supplies; motor fuel/diesel excluded.
Drop shipments: When the primary seller is NY-registered and the third-party seller and customer are in New York, the primary seller furnishes Form ST-120 to the third-party seller. A qualified out-of-state purchaser (not required to register in NY) may also use ST-120 for drop-shipped tangible personal property delivered to its NY customer (Drop Shipments bulletin; TSB-M-98(3)S). Fulfillment services providers in New York must be registered to accept resale certificates.
Good to know: You cannot legally make taxable sales, collect tax, or issue/accept most exemption certificates until you receive the Certificate of Authority.
A non-New York seller may use an unaffiliated New York fulfillment services provider without being required to register.

Official sources for New York (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the New York agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in New York, step by step

Register for a Certificate of Authority (sales tax vendor registration) with the New York State Department of Taxation and Finance. Register online.
Fill in the New York State and Local Sales and Use Tax Resale Certificate (ST-120 (rev. 1/26)) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect New York sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: District of Columbia, Louisiana, Massachusetts and Mississippi. Related: New York sales tax rates, nexus and filing · sales tax nexus checker · New York business licenses

New York resale certificate FAQ

How do I get a resale certificate in New York?

Register for a Certificate of Authority (sales tax vendor registration) with the New York State Department of Taxation and Finance, then fill in the New York State and Local Sales and Use Tax Resale Certificate (ST-120 (rev. 1/26)) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a New York seller's permit cost?

The state doesn't publish a registration fee. Apply through New York Business Express at least 20 days before beginning business. A Certificate of Authority is issued for each business location. Regular or temporary (temporary = no more than two consecutive sales tax quarters in any 12-month period; show/entertainment vendors must get a regular certificate). No registration fee is mentioned in TB-ST-360, Publication 750 or the DTF-17 instructions opened. Doing business without a valid certificate: penalty up to $500 for the first day and $200 per additional day, max $10,000. Renewal: Regular Certificate of Authority stays in effect until a final return is filed (Pub. 750); temporary certificates expire automatically on the end date specified.

Does New York accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: not accepted. TB-ST-240: 'Exemption certificates of other states or countries are not valid to claim exemption from New York State and local sales and use tax.' New York is not an SST member and is not listed on the MTC certificate. Most sellers must hold a valid Certificate of Authority to accept an exemption certificate; a properly completed certificate accepted in good faith (no prior knowledge it was false) within 90 days protects the seller. Contractors cannot use ST-120 for materials and supplies; motor fuel/diesel excluded.

Can an out-of-state business use its home-state resale number in New York?

Conditional — a 'qualified out-of-state purchaser' may use Form ST-120 (Part 2) to buy tangible personal property for resale if it is not registered or required to be registered in New York, is registered with another state, DC, a Canadian province or other country (or located where no registration is required), and the items are either delivered to its customer or unaffiliated fulfillment provider in New York, or delivered to it in New York but resold from a business located outside the state. It may not use ST-120 to buy taxable services for resale in New York. Other states' certificates are not accepted.

How long is a New York resale certificate valid?

Single-use or blanket. A blanket certificate remains in effect as long as the purchaser keeps making exempt purchases from that seller; the purchaser must give an updated certificate if address, ID number or other information changes, and the seller may request an update at any time. Must be given to the seller within 90 days of the purchase.

How do drop shipments work in New York?

When the primary seller is NY-registered and the third-party seller and customer are in New York, the primary seller furnishes Form ST-120 to the third-party seller. A qualified out-of-state purchaser (not required to register in NY) may also use ST-120 for drop-shipped tangible personal property delivered to its NY customer (Drop Shipments bulletin; TSB-M-98(3)S). Fulfillment services providers in New York must be registered to accept resale certificates.