Department of Taxation and Finance
                              New York State and Local Sales and Use Tax
                                                                                                                                ST-121.2(9/16)
                              Exemption Certificate for
                              Purchases of Promotional Materials

To be completed by the purchaser and given to the vendor. Complete all required entries (see instructions).
  Name of vendor                                                              Name of purchaser
  Address (number and street)                                                 Address (number and street)
  City                                        State      ZIP code             City                                              State                                              ZIP code
                                                                              Purchaser’s sales tax ID number (see instructions)

Mark an X in one box:           Single-purchase certificate                        Blanket certificate

Mark an X in all boxes that apply and enter the percentage of the purchase that qualifies as tax exempt for each marked item. Do not 
enter an amount greater than what you know to be exempt. If the total purchase is exempt, enter 100.
                                                                                                                                                                                   Exempt
Part 1 – Purchases of promotional materials                                                                                                                                        percentage
       A  Printed promotional materials, where the purchaser of the promotional materials mails or ships those 
          promotional materials, or causes those promotional materials to be mailed or shipped, to its customers or 
          prospective customers, without charge to such customers or prospective customers, by means of a
          common carrier, United States Postal Service, or like delivery service. ......................................................................                        A.             %
       B  Promotional materials upon which producing, fabricating, processing, printing, or imprinting services
          have been directly performed, where the purchaser of the promotional materials mails or ships those 
          promotional materials, or causes those promotional materials to be mailed or shipped, to its customers or 
          prospective customers, without charge to such customers or prospective customers, by means of a
          common carrier, United States Postal Service or like delivery service  .......................................................................                        B.             %
       C  Promotional materials mailed, shipped, or otherwise distributed from a point within the state, by or on 
          behalf of the purchaser, to its customers or prospective customers located outside New York 
          State, for use outside the state .................................................................................................................................... C.             %
Part 2 – Purchases of services to exempt promotional materials
       D  Producing, fabricating, processing, printing, or imprinting services performed on promotional materials
          exempt under Part 1, A  orB ........................................................................................................................................  D.             %
       E  Information services relating to mailing lists, and producing, fabricating, processing, printing, or  
          imprinting services relating to mailing lists or when performed on or in conjunction with promotional  
          materials exempt under Part 1, A, B,  orC  ..................................................................................................................         E.             %
Part 3 – Purchases of the service of storing exempt promotional materials
       F  Storage provided by the same vendor who sold promotional materials exempt under Part 1,        A or  B,but only if 
          the purchaser of the storage service is the purchaser of such exempt promotional materials ....................................                                       F.             %
       G  Storage provided by the same vendor who rendered services exempt under Part 2, D or  E,for promotional
          materials exempt under Part 1, A or B, but only if the purchaser of the storage service is the purchaser of such 
          exempt promotional materials  .....................................................................................................................................   G.             %
Part 4 – Purchases of mechanicals, layouts, artwork, etc.
       H  Mechanicals, layouts, artwork, photographs, color separations and like property purchased, manufactured, 
          processed or assembled by a person who furnishes such property to a printer and the printer uses such 
          property directly and predominantly either (1) to produce promotional materials exempt under Part 1, A or  B,
          or (2) to perform services exempt under section 1115(n)(5), for sale by such printer to the person who
          furnished such property to the printer ..........................................................................................................................     H.             %
Certification: 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 the 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.
 Signature of purchaser or purchasing agent              Print name and title                                                                                                   Date (mmddyyyy)

                              Misuse of this exemption certificate may subject you to serious civil and criminal
                                     sanctions in addition to the payment of any tax and interest due.

Page 2 of 2     ST-121.2 (9/16)                            Instructions

To the purchaser                                                      Exemption of free gifts
If you are purchasing promotional materials, or services relating to  Free gifts are not exempt promotional materials unless one of the 
promotional materials, you must complete this form and give it to the following applies:
vendor to certify the percentage of the purchase that is exempt from  •   they are shipped out of state, or
sales tax. Promotional materials include any advertising literature 
such as catalogs and brochures, and related tangible personal         •   they are printed materials or promotional materials upon which 
property (for example, annual reports, complimentary maps, other       producing, fabricating, processing, printing, or imprinting services 
free gifts, applications, and order forms), and the envelopes used     have been directly performed and the purchaser of the gifts 
exclusively to deliver the promotional materials. Account statements,  mails or ships them, or causes them to be mailed or shipped, to 
invoices, or the envelopes used to deliver them are not promotional    its customers or prospective customers, without charge to such 
materials.                                                             customers or prospective customers, by means of a common 
                                                                       carrier, United States Postal Service, or like delivery service.
Purchaser’s sales tax vendor ID number
                                                                      To the vendor
If you are registered with the Tax Department for sales tax purposes, 
you must enter your sales tax identification number on this form. If  The purchaser must give you Form ST-121.2 with all required 
you are not required to be registered, enter N/A.                     entries completed no later than 90 days after delivery of the property 
                                                                      or services sold, or the sale will be deemed to have been taxable 
                                                                      at the time of the transaction. If you receive the certificate after 90 
Percentage                                                            days, both you and the purchaser assume the burden of proving the 
Enter the percentage of the purchase that qualifies as tax exempt     sale was exempt, and we may require additional substantiation.
for each category of exempt promotional materials and services you 
are purchasing. If you estimate too high a percentage as exempt,      In addition, if you fail to collect tax as a result of accepting an 
you must pay tax on the portion that turns out to be taxable. If you  improperly completed Form ST-121.2, you become personally liable 
marked an  Xin the Blanket certificate box ,you should periodically   for the tax, plus any penalty and interest due, unless the certificate 
review the percentage(s). If any percentage changes, you must         is corrected within a reasonable period of time or you otherwise 
issue a new blanket certificate. The new blanket certificate covers   prove that the transaction was not subject to tax. You must keep 
subsequent purchases, and remains in effect until the percentages     any exemption certificate you receive for at least three years after 
change again and you issue a newer certificate.                       the due date of the last tax return to which it relates, or the date 
                                                                      the return is filed, if later. You must also maintain a method of 
If you cannot, in good faith, determine the exempt percentage, you    associating an exempt sale made to a particular customer with the 
must pay tax at the time of purchase and request a refund.            exemption certificate you have on file for that customer.
                                                                      If the Blanket certificate box is marked, you may consider this 
Part 1 – Purchases of promotional materials                           certificate part of any order received from the purchaser during the 
Printed promotional materials include any printed materials such      period that the blanket certificate remains in effect. However, each 
as catalogs, literature, and related tangible personal property (such subsequent sales slip or purchase invoice based on this blanket 
as complimentary maps, applications, and order forms), and the        certificate must show the purchaser’s name and address and, 
envelopes used exclusively to deliver the promotional materials.      if applicable, the NYS sales tax ID number. A blanket certificate 
                                                                      remains in effect until the purchaser gives you written notice of 
Part 2 – Purchases of services to exempt                              revocation, or you have knowledge that the certificate is false or was 
promotional materials                                                 fraudulently presented, or until the Tax Department notifies you that 
Other purchases exempt from sales tax include information services    the purchaser may no longer make exempt purchases.
relating to mailing lists, and producing, fabricating, processing, 
printing, or imprinting services relating to mailing lists or when    Privacy notification
performed on or in conjunction with exempt promotional materials      New York State Law requires all government agencies that maintain 
(including merging names, labeling envelopes, and similar services).  a system of records to provide notification of the legal authority 
                                                                      for any request, the principal purpose(s) for which the information 
                                                                      is to be collected, and where it will be maintained. To view this 
Part 3 – Purchases of the service of storing exempt                   information, visit our website, or, if you do not have Internet access, 
promotional materials                                                 call and request Publication 54, Privacy Notification. See Need 
The purchaser of promotional materials exempt as described in         help? for the Web address and telephone number.
Part 1, A  orB, may also purchase certain storage charges exempt 
from tax if the charges are for storing exempt promotional materials   
and the storage is provided by the same vendor who sold the           Need help?
exempt printed promotional materials, or by the same vendor who 
rendered exempt services to the promotional materials, as described           Visit our website at www.tax.ny.gov
in Part 2, D or E. Storage of other promotional materials is taxable.         •  get information and manage your taxes online
                                                                              •  check for new online services and features
Part 4 – Purchases of mechanicals, layouts, 
artwork, etc.                                                                 Telephone assistance
Paper, ink, artwork, mechanicals, and other supplies that you 
purchase and furnish to the printer are exempt if the printer uses    Sales Tax Information Center:                        (518) 485-2889
them to produce and sell to you promotional materials exempt under    To order forms and publications:                     (518) 457-5431
Part 1, A or B.
                                                                      Text Telephone (TTY) Hotline (for persons with 
For more information on the production and use of promotional           hearing and speech disabilities using a TTY):  (518) 485-5082
materials, see Tax Bulletin, Promotional Materials - Exemption 
Form ST-121.2 (TB-ST-692).                                                    Persons with disabilities: In compliance with the 
                                                                              Americans with Disabilities Act, we will ensure that our 
                                                                              lobbies, offices, meeting rooms, and other facilities are
                                                                      accessible to persons with disabilities. If you have questions 
                                                                      about special accommodations for persons with disabilities, call the 
                                                                      information center.