This document is a New York State Resale Certificate (Form ST-120) used for sales tax exemption by purchasers who are registered New York State sales tax vendors or non-New York State purchasers. It outlines the conditions under which tangible personal property or services can be purchased for resale without paying sales tax. The certificate includes instructions for both purchasers and sellers, detailing the requirements for valid exemption claims and the penalties for misuse.
documents/EFTA00525531.pdf
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