Understanding Form ST-119․1: A Comprehensive Guide
Form ST-119․1, the Exempt Purchase Certificate, is crucial for New York organizations with a valid ST-119 certificate to make tax-exempt purchases․
This form, often mailed with the ST-119, isn’t readily downloadable, and exists in versions like 10/11 and 7/02, supporting single or blanket purchase exemptions․
It confirms an organization’s exempt status, requiring officer certification and signature for valid sales tax exemption claims throughout New York State․
What is Form ST-119․1?
Form ST-119․1 is officially titled “Exempt Organization Exempt Purchase Certificate” and serves as a vital document within New York State’s sales tax system․ It’s not a standalone exemption application; rather, it’s used in conjunction with the Form ST-119, the Exempt Organization Certificate․
Essentially, ST-119․1 allows organizations already holding a valid ST-119 to make purchases exempt from state and local sales and use taxes․ It’s crucial to understand that this form isn’t available for direct download; it’s typically received with the approved ST-119 certificate․
Different versions exist, such as those dated 10/11 and 7/02, accommodating both single and blanket purchase scenarios․
The Purpose of the Exempt Organization Certificate

The core purpose of the Form ST-119․1 is to facilitate tax-exempt purchases for qualifying organizations within New York State․ It acts as official verification to vendors that an organization, having already secured a Form ST-119, is legally exempt from paying sales and use taxes․
This certificate streamlines transactions, preventing unnecessary tax collection․ It’s a critical component in ensuring that exempt organizations can fulfill their missions without the burden of sales tax on eligible purchases․
The form’s certification statement confirms the organization’s continued eligibility, and its proper use relies on accurate organizational details and a valid officer’s signature․
Who Needs to Use Form ST-119․1?
Any organization holding a valid Form ST-119, the Exempt Organization Certificate, must utilize Form ST-119․1 to make tax-exempt purchases in New York State․ This includes nonprofits, charities, educational institutions, and other entities granted exemption by the Department of Taxation and Finance․
Essentially, if an organization possesses an exemption certificate and intends to purchase goods or services without paying sales tax, presenting ST-119․1 to the vendor is essential․
The form is required for both single, one-time purchases and ongoing, blanket exemptions, ensuring consistent application of tax-exempt status․

Key Components of the Form

Form ST-119․1 features sections for organizational details, a crucial certification statement affirming ST-119 validity, and officer information requiring a signature for verification․
Section 1: Organizational Information
Section 1 of Form ST-119․1 meticulously gathers essential details about the requesting organization․ This includes the complete legal name as registered with the state, the organization’s mailing address, and the specific ZIP code․
Crucially, it requires the organization to provide its Employer Identification Number (EIN) or, if applicable, a Social Security Number․ Accurate completion of this section is paramount, as any discrepancies can invalidate the certificate․
Organizations must print or type this information clearly to ensure proper processing and avoid potential delays in receiving sales tax exemption benefits․
Section 2: Certification Statement
Section 2 of Form ST-119․1 contains a critical certification statement․ This legally binding declaration affirms that the organization possesses a current, valid Form ST-119, the Exempt Organization Certificate;
By signing, the organization certifies its exemption from both state and local sales and compensating taxes on its purchases․ This statement isn’t merely a formality; it’s a legal attestation of the organization’s exempt status․
False certification can lead to penalties, so ensuring the ST-119 is active and the organization qualifies for exemption is vital before completing this section․
Section 3: Officer Information & Signature
Section 3 of Form ST-119․1 demands precise officer details․ This includes the officer’s printed or typed name, their official title within the organization, and crucially, their original signature․
The signature signifies the officer’s personal responsibility for the accuracy of the information provided on the form, including the certification statement․
Providing a complete and accurate officer signature is non-negotiable for the form’s validity․ The officer must possess the authority to legally bind the organization to the certifications made within the document․

Obtaining Form ST-119․1
Form ST-119․1 is typically received via mail alongside the ST-119 exemption certificate; direct download options are limited, as noted by the state․
How to Receive the Form
Form ST-119․1 isn’t generally available for direct download from the New York State Department of Taxation and Finance website․ Instead, this crucial exempt purchase certificate is primarily distributed with the Form ST-119, the Exempt Organization Certificate, when an organization is initially granted sales tax-exempt status․
Therefore, if your organization has already received its ST-119, you should have also received the corresponding ST-119․1․ If you haven’t, or require a replacement, contacting the Department directly is the recommended course of action․ Do not attempt to create your own version․
Availability and Download Options (Limited)
Form ST-119;1 presents a unique challenge regarding accessibility․ Unlike many tax forms, it is not readily available for direct download from the New York State Department of Taxation and Finance website․ This limited availability stems from its function as a companion document to the Form ST-119․
The ST-119․1 is typically mailed directly to organizations after they’ve been approved for exempt status and received their ST-119 certificate․ While older versions (like 10/11 or 7/02) might circulate online, using an official, received copy is strongly advised․
Using Form ST-119․1 for Exempt Purchases
Form ST-119․1 facilitates tax-exempt purchases for organizations holding a valid ST-119 certificate, functioning as either a single or blanket purchase certificate․
Presenting this completed form to vendors confirms exemption, while the Department verifies status․
Single Purchase Certificate vs․ Blanket Certificate
Form ST-119․1 offers two distinct certificate types: single purchase and blanket certificates, catering to varying organizational needs․ A single purchase certificate, as the name suggests, is utilized for a one-time, specific tax-exempt transaction with a vendor․
Conversely, a blanket certificate provides ongoing exemption for multiple purchases from the same vendor, eliminating the need to repeatedly submit the form․ This is particularly beneficial for organizations with frequent transactions․
The choice depends on the purchase pattern; infrequent buyers benefit from single certificates, while regular purchasers find blanket certificates more efficient․ Both require a valid ST-119․
Presenting the Form to Vendors
To utilize the tax-exempt status granted by Form ST-119, organizations must properly present Form ST-119․1 to their vendors before a purchase is made․ This proactive step is crucial for ensuring sales tax isn’t incorrectly charged․
Vendors rely on this certificate as proof of exemption, and may request a copy for their records․ It’s the organization’s responsibility to provide a clear and complete ST-119․1․
Failure to present the form can result in being charged sales tax, requiring a subsequent claim for refund․ Proper presentation streamlines transactions and confirms exemption․
Sales Tax Exempt Status Verification
Vendors receiving Form ST-119․1 should verify the associated Form ST-119, the Exempt Organization Certificate, remains valid․ While the NYS Department of Taxation and Finance doesn’t offer a public online lookup tool, vendors can request confirmation directly from the organization․
Accepting an ST-119․1 implies a good-faith belief in the organization’s exempt status․ Incorrectly accepting the form can lead to vendor liability․
Organizations should promptly notify vendors of any changes to their exempt status, ensuring continued accurate tax treatment during transactions․

New York State Sales and Use Tax Implications
Form ST-119․1 facilitates exemptions from New York State and local sales and use taxes for qualifying organizations holding a valid Form ST-119․
Understanding Exemptions
Form ST-119․1 allows organizations with a valid Form ST-119, the Exempt Organization Certificate, to claim exemptions from New York State and local sales and use taxes․ These exemptions apply to purchases made by the organization․
The certificate confirms the organization’s tax-exempt status, enabling it to avoid paying sales tax on eligible goods and services․ It’s crucial to understand that the ST-119․1 itself doesn’t grant exemption; it demonstrates an existing exemption established by the ST-119․
Exemptions are specifically tied to the organization’s purpose and activities as defined in their original exemption application․
Applicable Tax Rates
While Form ST-119․1 exempts qualifying organizations from paying sales tax on purchases, understanding New York’s standard tax rates is still important for context․ The state sales tax rate is currently 4%, but local jurisdictions can add additional taxes, resulting in combined rates varying across the state․
These combined rates can reach as high as 8․875% in some areas․ However, when a properly completed ST-119․1 is presented to a vendor, these rates are not applied to the exempt organization’s purchase․
Vendors are responsible for accepting valid exemption certificates․
Compensating Use Tax Considerations
Even with a valid Form ST-119․1, organizations must be aware of New York’s compensating use tax․ This tax applies when an exempt organization purchases taxable goods or services from out-of-state vendors who don’t collect New York sales tax․

The organization is then responsible for directly remitting the use tax to the state․ Essentially, it’s a self-assessment tax to ensure fairness․
Proper record-keeping of these purchases is vital․ While the ST-119․1 exempts from sales tax at the point of purchase with NY vendors, it doesn’t automatically cover use tax obligations․

Completing the Form: A Step-by-Step Guide
Form ST-119;1 requires accurate organizational details, proper certification affirming a valid ST-119, and a responsible officer’s signature for legal validity․
Providing Accurate Organizational Details
Ensuring precision when completing Section 1 of Form ST-119․1 is paramount․ Organizations must accurately state their legal name, address, and ZIP code, precisely as registered with the New York State Department of Taxation and Finance․
Any discrepancies could invalidate the certificate and lead to denied exemption claims․ Carefully print or type all information, avoiding alterations․ The officer completing the form must verify all details before signing, confirming alignment with official records․
Incorrect details can cause delays or rejection of the form, hindering tax-exempt purchasing privileges․
Ensuring Proper Certification
The certification statement on Form ST-119․1 is a critical legal affirmation․ By signing, the officer certifies the organization possesses a current, valid Form ST-119, the Exempt Organization Certificate․
This confirms exemption from New York State and local sales and compensating taxes․ The certification isn’t merely a formality; it’s a declaration of compliance with tax regulations․
False certification carries potential penalties․ Therefore, officers must verify the ST-119’s validity before completing and signing the ST-119․1, ensuring accurate representation of the organization’s exempt status․
Officer’s Responsibilities and Signature Requirements
The officer signing Form ST-119․1 bears significant responsibility․ They must print or type their name and official title clearly on the form․ A manual signature is mandatory; electronic signatures are not accepted․
Before signing, the officer must confirm the organization’s continued eligibility for exemption and the validity of its Form ST-119․
The signature legally attests to the truthfulness of the certification statement․ Failure to adhere to these requirements can invalidate the certificate and lead to tax liabilities․
Common Errors to Avoid
Common mistakes on Form ST-119․1 include incorrect organizational details, a missing officer’s signature or title, and misunderstanding the crucial certification statement․
Incorrect Organizational Information
Ensuring accuracy in organizational details on Form ST-119․1 is paramount․ Errors such as a misspelled name, incorrect address, or inaccurate State ZIP code can invalidate the certificate․
These discrepancies can lead to rejected exemption claims and the unexpected assessment of sales tax․ Double-check all information against official organizational documents before submission․
The form requires precise details; even minor inconsistencies can cause issues with vendors and the New York State Department of Taxation and Finance․ Careful review prevents complications․
Missing Signature or Title
A complete Form ST-119․1 necessitates a valid officer’s signature and clearly stated title․ The absence of either renders the certificate incomplete and unacceptable for claiming sales tax exemptions․
The signature confirms the organization’s certification regarding its exempt status and adherence to related regulations․ The officer’s title demonstrates their authority to make this certification․
Vendors routinely reject unsigned forms, and the New York State Department of Taxation and Finance will not recognize an improperly completed certificate․ Ensure both elements are present․
Misunderstanding the Certification Statement
The certification statement on Form ST-119․1 is a critical legal affirmation․ It declares the organization possesses a current, valid Form ST-119, granting exemption from New York State sales and compensating taxes․
Incorrectly interpreting this statement – or falsely claiming exemption without a valid ST-119 – can lead to penalties and back-tax assessments․ Organizations must genuinely hold the prerequisite exemption certificate․
The statement confirms purchases are made solely for exempt purposes․ A thorough understanding of the certification’s implications is vital for compliant tax practices․
Form ST-119 vs․ Form ST-119․1: What’s the Difference?
Form ST-119 establishes exempt organization status, while Form ST-119․1 serves as the purchase certificate, utilized after obtaining the ST-119 exemption․
Form ST-119: The Exempt Organization Certificate
Form ST-119 is the foundational document for organizations seeking exemption from New York State sales and use taxes․ It’s the initial application process, establishing the organization’s eligibility for tax-exempt status․ Once approved and issued, this certificate validates the organization’s non-profit or governmental standing․
Crucially, possessing a valid Form ST-119 is a prerequisite for utilizing Form ST-119․1․ The ST-119 confirms the overarching exemption, allowing the organization to then use the ST-119;1 for individual purchases․ Without the ST-119, the ST-119․1 holds no validity, and sales tax will apply․
It’s the cornerstone of the exemption process․
Form ST-119․1: The Purchase Certificate
Form ST-119․1 serves as the actual certificate presented to vendors at the point of sale to claim a sales tax exemption․ It’s contingent upon holding a valid Form ST-119, the Exempt Organization Certificate․ This form, available in versions like 10/11 and 7/02, confirms the organization’s ongoing exempt status for specific purchases․
Organizations can utilize it for either single purchases or as a blanket certificate for ongoing exemptions․ It requires certification by an authorized officer, including their printed name, title, and signature, verifying the organization’s continued eligibility․
It’s the tool for tax-free transactions․
Record Keeping and Retention
Form ST-119․1 copies, alongside the ST-119, should be meticulously maintained․ Specific retention period guidelines aren’t detailed, but prudent record-keeping is essential․
Maintaining Copies of Submitted Forms
Maintaining thorough records of submitted Form ST-119․1 is paramount for any exempt organization in New York State․ While the provided information doesn’t specify a mandatory digital archiving requirement, keeping copies—both physical and electronic—is strongly advised․
These copies serve as crucial documentation during potential audits by the New York State Department of Taxation and Finance․ They demonstrate proof of exemption claims made with vendors and validate the organization’s compliance with sales and use tax regulations․
Ensure each copy is clearly labeled with the date of submission and the vendor to whom it was provided, facilitating easy retrieval when needed․
Retention Period Guidelines
Regarding the retention of Form ST-119․1 copies, the New York State Department of Taxation and Finance doesn’t explicitly state a fixed period in the provided information․ However, a conservative approach is highly recommended․
Generally, maintaining these records for at least six years from the date of the last purchase made using the certificate aligns with standard audit timelines for sales tax purposes․
Consulting with a tax professional is advisable to determine the optimal retention period based on your organization’s specific circumstances and potential audit risks, ensuring full compliance․

Recent Updates and Revisions (as of 12/09/2025)
Form ST-119․1 currently exists in versions dated 10/11 and 7/02, reflecting prior regulatory changes․ No updates were found as of today’s date․
Version History (e․g․, 10/11, 7/02)
Form ST-119․1 has undergone revisions over time, indicated by date codes displayed on the document itself․ Commonly referenced versions include those dated 10/11 and 7/02․ These versions represent updates to the form’s language or instructions, aligning with changes in New York State tax regulations․
While older versions may still be accepted by some vendors, utilizing the most current iteration ensures compliance and minimizes potential issues․ The New York State Department of Taxation and Finance doesn’t consistently archive older versions for public download, emphasizing the importance of obtaining the form directly when issued with an ST-119 certificate․
Changes to Regulations
Updates to New York State sales and use tax laws necessitate revisions to Form ST-119․1․ These changes often relate to clarifying eligible exemptions, adjusting reporting requirements, or addressing new legislative mandates impacting tax-exempt organizations․
While specific details of regulatory shifts aren’t always explicitly detailed with each form update (like the 10/11 or 7/02 versions), organizations must stay informed about broader tax law changes․ The Department of Taxation and Finance provides guidance through publications and notices․ Utilizing the latest ST-119․1 ensures adherence to current regulations, preventing potential penalties or disallowed exemptions․

Resources and Further Information
For detailed guidance, visit the New York State Department of Taxation and Finance website․ Direct assistance is also available by contacting the department directly․
New York State Department of Taxation and Finance Website
The New York State Department of Taxation and Finance website serves as the primary resource for all things related to Form ST-119․1 and related tax regulations․ You can find official forms, including historical versions like those dated 10/11 and 7/02, alongside comprehensive guides explaining exemption eligibility․
The website offers detailed explanations of sales and use tax laws, clarifying how the ST-119․1 certificate functions in various purchasing scenarios․ It also provides access to frequently asked questions, publications, and other helpful materials designed to assist organizations in understanding and complying with New York State tax requirements․
Navigating the site will empower you to accurately complete and utilize the ST-119․1 for tax-exempt purchases․
Contacting the Department for Assistance
If you encounter difficulties understanding Form ST-119․1 or navigating New York State’s sales tax regulations, direct assistance is available from the Department of Taxation and Finance․ They can clarify specific questions regarding exemption eligibility, proper form completion, and acceptable documentation for tax-exempt purchases․
The Department offers various contact methods, including phone support and written inquiries, to address your concerns․ Their representatives can guide you through the process, ensuring you comply with the latest regulations, including those related to versions 10/11 and 7/02 of the form․
Don’t hesitate to reach out for personalized support to avoid potential errors and ensure smooth tax compliance․
















































































