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ST-120.1 (5/24) Page 3 of 4
Instructions
To the purchasing contractor personal property used by a broadcaster directly and
predominantly to transmit live or recorded programs.
Only a contractor who has a valid Certificate of Authority (Examples of exempt machinery and equipment include
issued by the Tax Department may use this exempt purchase amplifiers, transmitters, and antennas.)
certificate. The contractor must present a properly completed
certificate to the vendor to purchase tangible personal property, D. Installed or placed in the project in such a way that it
or to a subcontractor to purchase services tax exempt. This remains tangible personal property after installation. The
certificate is not valid unless all entries have been completed. contractor must collect tax from its customer when selling
such tangible personal property or related services to the
The contractor may use this certificate to claim an exemption customer, unless the customer gives the contractor an
from sales or use tax on tangible personal property or services appropriate and properly completed exemption certificate.
that will be used in the manner specified in items A through S
below. The contractor may not use this certificate to purchase E. Going to become an integral component part of a structure,
tangible personal property or services tax exempt on the basis building, or real property used predominantly (more than
that Form ST-124, Certificate of Capital Improvement, has been 50%) either in the production phase of farming or in a
furnished by the project owner to the contractor. commercial horse boarding operation, or in both, for which
the customer has provided the contractor a completed
The contractor must use a separate Form ST‑120.1, Contractor Form ST-125, Farmer’s and Commercial Horse Boarding
Exempt Purchase Certificate, for each project. Operator’s Exemption Certificate.
Purchase orders showing an exemption from the sales or use Machinery or equipment used directly and predominantly
tax based on this certificate must contain the address of the F.
to control, prevent, or abate pollution or contaminants from
project where the property will be used, as well as the name and manufacturing or industrial facilities.
address of the project owners (see page 1 of this form). Invoices
and sales or delivery slips must also contain this information G. Residential or commercial solar energy systems equipment.
(name and address of the project for which the exempt Residential solar energy systems equipment means an
purchases will be used or where the exempt services will be arrangement or combination of components installed in a
rendered, as shown on page 1 of this form). residence that utilizes solar radiation to produce energy
designed to provide heating, cooling, hot water, and/or
Use of the certificate electricity. Commercial solar energy systems equipment
Note: Unless otherwise stated, the customer must furnish the means an arrangement or combination of components
contractor a properly completed Form ST-121, Exempt Use installed upon nonresidential premises that utilize solar
Certificate. radiation to produce energy designed to provide heating,
cooling, hot water, or electricity. The exemption is allowed
This certificate may be used by a contractor to claim exemption on the 4% New York State tax rate and where applicable,
from tax only on purchases of tangible personal property the ⅜% MCTD rate. The exemption does not apply to local
that is: taxes unless the locality specifically enacts the exemption.
A. Incorporated into real property under the terms of a contract The customer must furnish the contractor a completed
entered into with an exempt organization that has furnished Form ST-121 by completing the box marked Other (U.).
the contractor with a copy of Form ST‑119.1, Exempt For the definition of residence and for an exception relating
Organization Exempt Purchase Certificate, governmental to recreational equipment used for storage, as well as for
purchase order, or voucher. other pertinent information, see TSB‑M‑05(11)S, Sales and
Use Tax Exemption for Residential Solar Energy Systems
B. Production machinery or equipment that will be incorporated Equipment. For the definition of nonresidential premises,
into real property. as well as other pertinent information, see TSB‑M‑12(14)S,
C. Used in one of the following situations: Sales and Use Tax Exemption for the Sales and Installation
of Commercial Solar Energy Systems Equipment.
• Machinery, equipment, and other tangible personal
property related to providing website services for sale to H. Delivered and used directly and exclusively in adding to,
be installed in an Internet data center when the property altering, or improving a qualifying tenant’s leased premises
is to be incorporated as part of a capital improvement. for use as commercial office space in Eligible Area A or
The customer must furnish the contractor a completed B as described in TSB‑M‑05(12)S, Sales and Use Tax
Form ST-121.5, Exempt Use Certificate for Operators of Exemptions on Certain Purchases of Tangible Personal
Internet Data Centers (Web Hosting). Property and Services for Leased Commercial Office Space
• Used directly and predominantly in the receiving, in Lower Manhattan, provided that the tangible personal
initiating, amplifying, processing, transmitting, property becomes an integral component part of the building
re-transmitting, switching, or monitoring of switching of in which the leased premises are located, and where such
telecommunications services for sale, or Internet access property is purchased within the first year of the qualifying
service for sale. tenant’s lease.
• Machinery, equipment, and other tangible personal I. Machinery and equipment used at qualified marine terminal
property (including parts, tools, and supplies) used by a facilities located in New York City. The machinery and
television or radio broadcaster directly and predominantly equipment must be used directly and predominantly in
in the production and post-production of live or recorded loading, unloading, and handling cargo at marine terminal
programs used by a broadcaster predominantly for facilities located in New York City that handled more than
broadcasting by the broadcaster either over -the- air or 350,000 twenty foot equivalent units (TEUs) in 2003. For
for transmission through a cable television or direct purposes of this exemption, the term TEU means a unit of
broadcast satellite system. (Examples of exempt volume equivalent to the volume of a twenty-foot container.
machinery and equipment include cameras, lights, sets, This exemption does not apply to the local tax in New York
costumes, and sound equipment.) This exemption also City.
includes machinery, equipment, and other tangible
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