Departmentof TaxationandFinance
                            New York State and Local Sales and Use Tax
                                                                                                                    ST-125(6/18)
                            Farmer’s and Commercial Horse Boarding 
                            Operator’s Exemption Certificate
 Name of seller                                                                    Name of purchaser

 Address (number and street)                                Address (number and street)

 City, town, or village              State                  ZIP code               City, town, or village     State  ZIP code

 Commercial horse boarding operator – provide Certificate of Authority number:

Mark an Xintheapplicable       Single-purchase              Blanketcertificate
You cannot use this form to purchase motor fuel (gasoline) or diesel motor fuel exempt from tax (see Note below).
I certify that the purchase(s) is (are) exempt from payment of sales and use taxes on the property or service(s) indicated 
below. The property or service(s) will be used or consumed in farm production or in a commercial horse boarding 
operation, or in both, in the exempt manner indicated below. Mark an  Xin any applicable boxes.

 A.      The tangible personal property, whether or not incorporated in a building or structure, will be used or consumed 
         predominantly (more than 50%) either in the production for sale of tangible personal property by farming or in a 
         commercial horse boarding operation, or in both. This includes farming equipment as well as building materials 
         that will be used to erect, install, repair, maintain, or service a building or structure used predominantly either in 
         farm production or in a commercial horse boarding operation, or both.
 B.  The service consists of installing, repairing, maintaining, or servicing exempt tangible personal property used or 
         consumed predominantly either in farm production or in a commercial horse boarding operation, or in both. 
 C.  The service consists of repairing, maintaining, or servicing a building, structure, or other real property used or 
         consumed predominantly either in farm production or in a commercial horse boarding operation, or in both.
 D.      The motor vehicle will be used predominantly either in farm production or in a commercial horse boarding 
         operation, or in both.
 E.  The gas (including propane in containers of 100 pounds or more), electricity, refrigeration, or steam, or the gas, 
         electric, refrigeration, or steam service, will be used or consumed either in farm production or in a commercial 
         horse boarding operation, or in both.
 F.   The drugs or medicine will be used by a person (including a veterinarian performing veterinary services) on 
         livestock or poultry used in farm production. Note: This box is valid only for purchases on or after June 1, 2018 
         (see instructions).
Note: To purchase motor fuel (gasoline) or diesel motor fuel exempt from tax:
UseFormFT-1004,Certificate for Purchases of Non-Highway Diesel Motor Fuel or Residual Petroleum Product for                      
  Farmers and Commercial Horse Boarding Operations, for certain purchases of diesel motor fuel.
UseFormFT-420,Refund Application for Farmers Purchasing Motor Fuel,                                       to claim a refund of the motor fuel excise   
  tax, the petroleum business tax, and the state and local sales tax on certain purchases.
UseFormFT       -500,Application for Refund of Sales Tax Paid on Petroleum Products,                      to claim a refund of sales tax on            
  certain purchases.

Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. 
Imakethesestatementsandissuethisexemptioncertificatewiththeknowledgethatthisdocumentprovidesevidencethatstateand
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 
substantialfineandapossiblejailsentence.Iunderstandthatthisdocumentisrequiredtobefiledwith,anddeliveredtothevendor
asagentforthe   TaxDepartmentforthepurposesof              TaxLawsection1838andisdeemedadocumentrequiredtobefiledwiththe
Tax Department for the purpose of prosecution of offenses. I also understand that the Tax Department is authorized to investigate the 
validity of tax exclusions or exemptions claimed and the accuracy of any information entered on this document.
 Signature of purchaser or purchaser’s representative (give title and relationship) Date
                                                                                                               / /
 Type or print the name, title, and relationship that appears in the signature box

                         This certificate is not valid unless all entries have been completed by the purchaser.

Page 2 of 2 ST-125 (6/18)
                                                        Instructions
New                                                            To the seller
X                                         in this box          When making purchases that qualify for exemption from 
for purchases of drugs or medicine that will be used by        sales and use tax, the purchaser must provide you with 
a person (including a veterinarian performing veterinary       thisexemptioncertificatewithallentriescompletedto
services) on livestock or poultry used in farm production.     establish the right to the exemption.
not valid for purchases of drugs or medicine 
                                                               As a New York State registered vendor, you may accept 
made before June 1, 2018, and the purchaser must use 
                                                               anexemptioncertificateinlieuofcollectingtaxandbe
AU-1Application for Credit or Refund of Sales                  protectedfromliabilityforthetaxifthecertificateisvalid.
and Use Tax, to request a refund or credit of any sales        Thecertificatewillbeconsideredvalidifitis:
TSB-M-18(1)SSummary of Sales and Use Tax                       • acceptedingoodfaith;
Changes Enacted in the 2018-2019 Budget Bill.                  • inyourpossessionwithin90daysofthetransaction;
                                                               and
Definitions                                                    • properlycompleted(allrequiredentriesweremade).
Farm production means the production of tangible 
personal property for sale by farming. Farming includes        Anexemptioncertificateisacceptedingoodfaithwhenyou
agriculture, horticulture, viniculture, viticulture,           havenoknowledgethattheexemptioncertificateisfalseor
aquaculture,silviculture,orfloriculture;stock,dairy,           is fraudulently given, and you exercise reasonable ordinary 
poultry, fruit, vegetable, fur bearing animal, graping,        due care. If you do not receive a properly completed 
truck,andtreefarming;ranching; operating nurseries,            certificatewithin90daysafterthedeliveryoftheproperty
greenhouses, vineyard trellises, or other similar structures   or service, you will share with the purchaser the burden of 
used primarily for the raising of agricultural, horticultural, proving the sale was exempt.
vinicultural,viticultural,silvicultural,orfloricultural        Failuretocollectsalesorusetax,asaresultofaccepting
commodities;operatingorchards;raising,growing,and              animproperlycompletedexemptioncertificateorreceiving
harvestingcrops,livestock,andlivestockproducts;and             thecertificatemorethan90daysafterthesale,willmake
raising, growing, and harvesting woodland products,            you personally liable for the tax plus any penalty and 
including but not limited to timber, logs, lumber, pulpwood,   interest charges due.
posts,andfirewood.Administrativeactivitiesthatare
predominantly related to farm production are considered        Iftheblanketcertificateboxismarked,youmayconsider
tobeactivitiesoffarmproduction.Farmproductionbegins            thiscertificatepartofanyorderreceivedfromthe
with the preparation of the soil or other growing medium       purchaserduringtheperiodthattheblanketcertificate
and, in the case of animals, from the beginning of the         remainsineffect.Ablanketcertificateremainsineffect
life cycle. Production ceases when the product is ready        until the purchaser gives you written notice of revocation, 
forsaleinitsnaturalstate;forfarmproductsthatwillbe             oruntiltheTaxDepartmentnotifiesyouthatthepurchaser
converted into other products, farm production ceases          may not make exempt purchases.
when the normal development of the farm product has 
reached a stage where it will be processed or converted        You must maintain a method of associating an invoice 
into a related product.                                        (or other source document) for an exempt sale with the 
                                                               exemptioncertificateyouhaveonfilefromthepurchaser.
Predominantly means more than 50%, measured, for               Youmustkeepthiscertificateatleastthreeyearsafterthe
example, by hours of usage or by miles traveled.               due date of your sales tax return to which it relates, or the 
Commercial horse boarding operation means an agricultural      datethereturnwasfiled,iflater.
enterprise of at least seven acres and boarding at least 
10 horses, regardless of ownership, that receives $10,000      Privacy notification
or more in gross receipts annually from fees generated either  New York State Law requires all government agencies that 
                                                               maintainasystemofrecordstoprovidenotificationofthelegal
through the boarding of horses or through the production for   authority for any request for personal information, the principal 
sale of crops, livestock, and livestock products, or through   purpose(s) for which the information is to be collected, and 
both such boarding and such production. Under no               where it will be maintained. To view this information, visit our 
circumstances shall this include an operation whose            website, or, if you do not have Internet access, call and request 
primary on-site function is horse racing.                      Publication54, Privacy Notification. See Need help? for the Web 
                                                               address and telephone number.
Misuse of this certificate
Misuseofthisexemptioncertificatemaysubjectyou
to serious civil and criminal sanctions in addition to the     Need help?
payment of any tax and interest due. These include:
                                                                    Visit our website at 
• apenaltyequalto100%ofthetaxdue;                                                                 www.tax.ny.gov
                                                                    • getinformationandmanageyourtaxesonline
• a$50penaltyforeachfraudulentexemptioncertificate
issued;                                                             • checkfornewonlineservicesandfeatures

• criminalfelonyprosecution,punishablebyasubstantial           Telephone assistance
fineandapossiblejailsentence;and
                                                               SalesTaxInformation                       518-485-2889
• revocationofyour Certificate of Authority, if you
are required to be registered as a vendor. See                 Toorderformsand                           518-457-5431
TSB-M-09(17)S, Amendments that Encourage                       TextTelephone(TTY)or                     Dial7-1-1forthe  
Compliance with the Tax Law and Enhance the Tax                equipment users                      New York Relay Service
Department’s Enforcement Ability, for more information.