New York State Department of Taxation and Finance
                                  New York State and Local Sales and Use Tax                                        ST-121
                                                                                                                                  (1/11)
                                  Exempt Use Certificate                                                            Pages 1 and 2 must 
                                                                                                                    be completed by the 
The purchase I am making is exempt from state and local sales and use taxes because the property                    purchaser and given 
or service(s) will be used for the exempt purpose indicated below and as explained in the instructions.             to the seller
 Name of seller                                                         Name of purchaser

  Street address                                                        Street address

  City                              State         ZIP code              City                                 State      ZIP code
  
Mark an  Xin the appropriate box:          Single-purchase certificate                   Blanket certificate

This form cannot be used to purchase motor fuel or diesel motor fuel exempt from tax except as described in the 
instructions for item U on page 4.
Please read the instructions on pages 3 and 4 for more information on each exemption, and mark an  Xin the 
applicable box(es) next to the exemption(s) you are claiming.

Part 1 — Exemptions related to production
Purchases described in items A through F are exempt from all state and local sales and use taxes. Except as 
described in item C, you must have a Certificate of Authority to claim the exemptions listed in Part 1.

       A.  Machinery and equipment, parts, tools, and                           F. Purchases of the following used or consumed in 
         supplies used or consumed in the production                               the production of tangible personal property (or a 
         of tangible personal property for sale or in the                          film, regardless as to the means by which the film is 
         production of gas, electricity, refrigeration, or steam,                  conveyed) for sale (mark an  Xin one or more boxes):
         for sale. Enter Certificate of Authority number here
                                                                                      fuel                  gas             electricity

   B.  Tangible personal property used or consumed in                                 refrigeration         steam 
         the production of a film for sale. Enter Certificate of 
         Authority number here                                                        gas, electric, refrigeration, or steam service 

       C.  Tangible personal property used or consumed in                          Enter Certificate of Authority number here
         providing telecommunications or Internet access 
         services for sale. Enter Certificate of Authority 
         number here                                                    
                                                                              Purchases described in item G are exempt from all 
         If you are engaged exclusively in providing Internet 
                                                                              state and local sales and use taxes when delivered 
         access services for sale, a Certificate of Authority 
                                                                              or used outside New York City, but subject to New 
         is not required when claiming this exemption; 
                                                                              York City local sales and use tax when delivered or 
         however, if you have a Certificate of Authority, enter 
                                                                              used in New York City.
         the number in the space provided.
                                                                              G.   Purchases of the following used or consumed in 
       D.  Machinery, equipment, or other tangible personal                        the production of gas, electricity, refrigeration, or 
         property (including parts, tools, and supplies) used                      steam for sale (mark an  Xin one or more boxes):
         or consumed by television or radio broadcasters in 
         the production or transmission of live or recorded                           fuel                  gas            electricity 
         programs which are used by the broadcaster for 
         specified purposes. Enter Certificate of Authority                           refrigeration         steam 
         number here 
                                                                                      gas, electric, refrigeration, or steam service
       E.  Purchases of gas or electricity or gas or electric 
         service used to provide gas or electric service                           Enter Certificate of Authority number here 
         consisting of operating a gas pipeline, an electric 
         transmission line, or a gas or electric distribution              
         line. Enter Certificate of Authority number here
          
                Note: This certificate is not valid unless the purchaser completes the certification on page 2.

Page 2 of 4   ST-121 (1/11)

Part 2 — Services exempt from tax (exempt from all state and local sales and use taxes)

            Enter Certificate of Authority number here (if applicable) 
  H.  Installing, repairing, maintaining, or servicing qualifying property listed in Part 1, items A through D. Please 
       indicate the type of qualifying property being serviced by marking an  Xin the applicable box(es):
        A                  B               C                    D

  I.   Producing, fabricating, processing, printing, and imprinting, including editing, dubbing, and mixing, qualifying 
       property listed in Part 1, items B and D. Please indicate the type of qualifying property being serviced by marking an 
       X in the applicable box(es):        B                    D

  J.  Removal of waste material from a facility regulated by the Department of Environmental Conservation (DEC) as                         
         either a transfer station or as a construction and demolition debris processing facility.

Part 3 — Other exemptions
A Certificate of Authority is not required when claiming the exemptions described below.However, if you                                    
have a Certificate of Authority, enter the number here            

  K.  Tangible personal property used in research and                              Q.  Commercial fishing vessels (including certain 
       development.                                                                  property).

  L.  Purchases of the following used in research and                              R.  Pollution control equipment.
       development (mark an  Xin one or more boxes):
                                                                                   S.  Tangible personal property (including lubricants) 
            gas                electricity                                           used in the services of maintenance, service, 
                                                                                     repair, or installation performed on any aircraft by 
            refrigeration      steam                                                 such person providing such service.
                                                                                   Purchases described in item T are subject to New 
            gas, electric, refrigeration, or steam service                         York City local sales tax.

  M.  Cartons, containers, and other wrapping and                                  T.  Machinery and equipment used directly and 
       packaging materials and supplies that are actually                            predominantly in loading, unloading, and 
       transferred to the purchaser.                                                 handling cargo at a qualified marine terminal 
                                                                                     facility in New York City.
  N.  Certified enhanced emissions inspection equipment                            U.  Other — Describe exempt use and identify the 
       for testing and inspecting motor vehicles. Enter                              section of the Tax Law covering this exemption 
       your inspection station license number here                                   (see instructions).
    
  O.  Commercial vessels (including certain property and 
       services).

  P.  Commercial aircraft (including certain machinery 
       and equipment) and flight simulators purchased by 
       commercial airlines.

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 New York State Law, punishable by a 
substantial fine and a possible jail sentence. I understand that this document is required to be filed with, and delivered to, the vendor 
as agent for the Tax Department for the purposes of Tax Law section 1838 and is deemed a document required to be filed with the 
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.
 Type or print name and title of owner, partner, or authorized person of purchaser 

 Signature of owner, partner, or authorized person of purchaser                                         Date prepared

                                                                                                                    ST-121 (1/11)        Page 3 of 4
                                                                Instructions
To the purchaser                                                            gas or electric service of whatever nature consisting of operating a gas 
                                                                            pipeline, a gas distribution line, or an electric transmission or distribution 
If you have a valid Certificate of Authority, you may use Form ST-121 to    line or to ensure the necessary working pressure in an underground gas 
purchase, rent, or lease tangible personal property or services exempt      storage facility. 
from tax to the extent indicated in these instructions. Complete all 
required entries on the form and give it to the seller.                     F —You may purchase, exempt from tax, fuel, gas, electricity, 
                                                                            refrigeration, and steam and gas, electric, refrigeration, and steam 
You may use Form ST-121 as a blanket certificate covering the first and     service used or consumed directly and exclusively in the production 
subsequent purchases of the same general type of property or service.       of tangible personal property (or a film, regardless as to the means by 
However, each subsequent sales slip or purchase invoice (excluding          which the film is conveyed) for sale, by manufacturing, processing, 
utility bills) based on this blanket certificate must show your name,       assembling, generating, refining, mining, or extracting. You must pay 
address, and Certificate of Authority identification number.                any state and local taxes due on any part of any fuel or utility service 
If you make further purchases from the seller that do not qualify for       not used directly and exclusively for an exempt purpose. For example, 
the exemption, you must pay the appropriate sales tax at the time of        electricity purchased solely to light a factory must be purchased tax 
purchase.                                                                   paid, but electricity used for both an exempt purpose and a taxable 
                                                                            purpose may be purchased exempt from tax. However, you must report 
As used in this document, the term predominantly means that the             the tax due on the electricity used for the taxable purpose on your sales 
property or service(s) is used more than 50% of the time directly for the   and use tax return as a purchase subject to tax.
purpose stated in the particular section. The term exclusively means 
that the property or service(s) is used 100% of the time directly for the   G —You may purchase, exempt from tax (except for the local tax 
purpose stated in the particular section. The term primarily means that     imposed on sales and uses in New York City), fuel, gas, electricity, 
the property or service(s) is used 50% or more of the time directly for the refrigeration, and steam and gas, electric, refrigeration, and steam 
purpose stated in the particular section.                                   service used or consumed directly and exclusively in the production 
                                                                            of gas, electricity, refrigeration, and steam for sale by manufacturing, 
Part 1 — Exemptions related to production                                   processing, assembling, generating, refining, mining, or extracting. You 
                                                                            must pay any state and local taxes due on any part of any fuel or utility 
Except as described in item C, you must have a Certificate of Authority     service not used directly and exclusively for an exempt purpose.
to claim the exemptions listed in Part 1.
A — You may purchase, exempt from tax, machinery and equipment,             Part 2 — Services exempt from tax
including parts, tools, and supplies, used or consumed directly             H — You may purchase the services of installing, repairing, maintaining, 
and predominantly in the production of tangible personal property,          and servicing qualifying property listed in Part 1, items A through D, 
gas, electricity, refrigeration, or steam for sale by manufacturing,        exempt from tax.
processing, generating, assembling, refining, mining, or extracting.        I — You may purchase the services of producing, fabricating, 
For more information on these various production exemptions, see            processing, printing, and imprinting, including editing, dubbing, and 
Publication 852, Sales Tax Information for: Manufacturers, Processors,      mixing, qualifying property listed in Part 1, items B and D, exempt from tax.
Generators, Assemblers, Refiners, Miners and Extractors, and Other 
Producers of Goods and Merchandise.                                         J — If you are a facility regulated by the DEC as either a transfer station 
                                                                            or construction and demolition debris processing facility, you may 
B — You may purchase, exempt from tax, tangible personal property           purchase the service of waste removal exempt from tax, provided that 
used directly and predominantly in the production (including editing,       the waste is not generated by your facility. Under the DEC regulations, a 
dubbing, and mixing) of a film for sale regardless of the medium by         transfer station is defined generally as a solid waste management facility 
which the film is conveyed to the purchaser. (For purposes of this          other than a recyclables handling and recovery facility, used oil facility, 
exemption, the term film means feature films, documentary films, shorts,    or a construction and demolition debris processing facility, where solid 
television films, television commercials, and similar productions.)         waste is received for the purpose of subsequent transfer to another 
C — You may purchase, exempt from tax, tangible personal property           solid waste management facility for further processing, treating, transfer, 
used directly and predominantly in the receiving, initiating, amplifying,   or disposal. A   construction and demolition debris processing facility 
processing, transmitting, retransmitting, switching, or monitoring of       is a processing facility that receives and processes construction and 
switching of telecommunications services for sale, or Internet access       demolition debris by any means.
services for sale, or any combination of the two services. If you are 
engaged exclusively in providing Internet access services for sale, a       Part 3 — Other exemptions
Certificate of Authority is not required when claiming this exemption;      A Certificate of Authority is not required when claiming the exemptions 
however, if you have a Certificate of Authority, enter the number in the    described in Part 3 on page 2. However, if you have a Certificate of 
space provided on page 1.                                                   Authority, enter the number in the space provided on page 2.
D — You may purchase, exempt from tax, machinery, equipment, or             K — Tangible personal property used or consumed directly and 
other tangible personal property (including parts, tools, and supplies)     predominantly in research and development in the experimental or 
used or consumed by television or radio broadcasters directly               laboratory sense is exempt from tax.
and predominantly in the production (including post-production)             L — Gas, electricity, refrigeration, and steam, and gas, electric, 
of live or recorded programs which are used or consumed by a                refrigeration, and steam service used or consumed directly and 
broadcaster predominantly for the purpose of broadcast over the             exclusively in research and development in the experimental or 
air by the broadcaster or for transmission through a cable television       laboratory sense may be purchased exempt from tax.
or direct-broadcast satellite system by the broadcaster. You may 
also purchase, exempt from tax, machinery, equipment, and other             Research and development does not include the ordinary testing or 
tangible personal property (including parts, tools, and supplies) used      inspection of materials or products for quality control, efficiency surveys, 
or consumed directly and predominantly in the transmission of live          management studies, consumer surveys, advertising, promotions, or 
or recorded programs over the air or through a cable television or          research in connection with literary, historical, or similar projects.
direct-broadcast satellite system by the broadcaster. Tangible personal     M—Vendors may purchase, exempt from tax, cartons, containers, and 
property purchased by a broadcaster (lessor) for lease to another person    other wrapping and packaging materials and supplies and components 
(lessee) for that person’s use or consumption directly and predominantly    thereof used to package tangible personal property for sale if the 
in the production (including post production) of live or recorded programs  property is actually transferred by the vendor to the purchaser of the 
by the person will be deemed to be used or consumed by the lessor           property.
broadcaster for purposes of determining whether the lessor broadcaster      N — Enhanced emissions inspection equipment certified by the DEC 
has met the direct and predominant use requirement of the exemption         for use in testing and inspecting motor vehicles as part of the enhanced 
described in the above sentence. (For more information concerning this      emissions inspection and maintenance program required by the Federal 
exemption, see TSB-M-00(6)S, Summary of the 2000 Sales and                  Clean Air Act and the New York State Clean Air Compliance Act may 
Compensating Use Tax Budget Legislation.)                                   be purchased without payment of tax. To qualify for the exemption, 
E — You may purchase, exempt from tax, gas or electricity or gas or         the equipment must be purchased and used by an official inspection 
electric service used or consumed directly and exclusively to provide       station which is licensed by the Department of Motor Vehicles and 
                                                                            authorized to conduct enhanced emissions inspections. (For more 

Page 4 of 4   ST-121 (1/11)

information about enhanced emissions inspection equipment, see                that you must also show the vendor your military identification or other 
TSB-M-97(8)S, Enhanced Emissions Inspection Equipment.)                       documentation (such as discharge papers) as proof of current military 
                                                                              service or veteran status. However, the vendor is not required to retain a 
O — Commercial vessels, including property used by or purchased for           copy of this proof.
the use of these vessels for fuel, provisions, supplies, maintenance, 
and repairs, and the services of installing, maintaining, servicing, or       To the seller
repairing these vessels or property, may be purchased exempt from tax.        The purchaser must give you Form ST-121 with all entries completed 
To qualify for the exemption, the commercial vessel must be primarily         no later than 90 days after delivery of the property, or the sale will 
engaged in interstate or foreign commerce. The exemption does not             be deemed to have been taxable at the time of the transaction. If 
apply to property purchased for or used in the original equipping of a        you receive the certificate after the 90-day period, both you and the 
new ship, or to the services of installing this property in the equipping     purchaser assume the burden of proving the sale was exempt, and 
of a new ship. (For the definition of commercial vessels and other            additional substantiation may be required.
information concerning this exemption, see TSB-M-96(14)S, Tax Law 
Defines Commercial Vessels and Commercial Aircraft.)                          In addition, if you fail to collect tax as a result of accepting an 
                                                                              improperly completed exemption certificate, you become personally 
P — Commercial aircraft and machinery or equipment to be installed            liable for the tax plus any penalty and interest charges due, unless 
on this aircraft, property used for maintenance or repair of this             the certificate is corrected within a reasonable period of time or you 
aircraft, and flight simulators purchased by commercial airlines may          otherwise prove that the transaction was not subject to tax. You must 
be purchased exempt from tax. To qualify for the exemption, the               keep any exemption certificate you receive for at least three years 
commercial aircraft must be primarily engaged in intrastate, interstate,      after the due date of the last return to which it relates, or the date the 
or foreign commerce. (For the definition of commercial aircraft and other     return is filed, if later. You must also maintain a method of associating 
information concerning this exemption, see TSB-M-96(14)S.)                    an exempt sale made to a particular customer with the exemption 
                                                                              certificate you have on file for that customer.
Q — Commercial fishing vessels used directly and predominantly in 
the harvesting of fish for sale (other than sport fishing vessels), including If the Blanket certificate box is marked on page 1, you may consider 
property used by or purchased for the use of these vessels for fuel,          this certificate part of any order received from the purchaser during 
provisions, supplies, maintenance, and repairs may be purchased               the period that the blanket certificate remains in effect. However, 
exempt from tax. (For the definition of commercial fishing vessels and        each subsequent sales slip or purchase invoice based on this blanket 
other information concerning this exemption, see TSB-M-85(17)S, 1985          certificate must show the purchaser’s name and address. A blanket 
Legislation - Chapter 799 Sales Tax Exemption for Commercial Fishing          certificate remains in effect until the purchaser gives you written notice 
Vessels.)                                                                     of revocation, or you have knowledge that the certificate is false or was 
                                                                              fraudulently presented, or until the Tax Department notifies you that the 
R — If not otherwise exempt, machinery and equipment used directly            purchaser may not make exempt purchases.
and predominantly in the control, prevention, or abatement of pollution 
or contaminants from manufacturing or industrial facilities may be            Misuse of this certificate
purchased exempt from tax.
                                                                              Misuse of this exemption certificate may subject you to serious civil 
S — Tangible personal property purchased and used in the services of          and criminal sanctions in addition to the payment of any tax and 
maintenance, service, repair or installation performed on any aircraft,       interest due. These include:
where such property is purchased by the person providing such                    A penalty equal to 100% of the tax due;
services and it becomes a physical component part of the aircraft or is a     •
lubricant applied to the aircraft, is exempt from tax.                        • A $50 penalty for each fraudulent exemption certificate issued;
T — Machinery and equipment used at qualified marine terminal                 •  Criminal felony prosecution, punishable by a substantial fine and a 
facilities located in New York City. The machinery and equipment must           possible jail sentence; and
be used directly and predominantly in loading, unloading, and handling        •  Revocation of your Certificate of Authority, if you are required to 
cargo at marine terminal facilities located in New York City which              be registered as a vendor. See TSB-M-09(17)S, Amendments that 
handled more than 350,000 twenty foot equivalent units (TEUs) in 2003.          Encourage Compliance with the Tax Law and Enhance the Tax 
For purposes of this exemption, the term TEU means a unit of volume             Department’s Enforcement Ability, for more information.
equivalent to the volume of a twenty-foot container. This exemption           Privacy notification
does not apply to the local tax in New York City.                             The Commissioner of Taxation and Finance may collect and maintain personal 
U — Use this line to claim exemption from all sales and use taxes on          information pursuant to the New York State Tax Law, including but not limited to, 
                                                                              sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 
qualified tangible personal property or services not otherwise specified      of that Law; and may require disclosure of social security numbers pursuant to 
in this certificate. Describe the exempt use of the tangible personal         42 USC 405(c)(2)(C)(i).
property or service being purchased, and identify the applicable section      This information will be used to determine and administer tax liabilities and, when 
of the Tax Law under which you claim exemption.                               authorized by law, for certain tax offset and exchange of tax information programs 
                                                                              as well as for any other lawful purpose.
If you are purchasing motor fuel or diesel motor fuel eligible to be          Information concerning quarterly wages paid to employees is provided to certain 
taxed on a cents-per-gallon basis, write Tax Law section 1111(m)              state agencies for purposes of fraud prevention, support enforcement, evaluation 
qualified fuel taxed using the cents-per-gallon method in the space           of the effectiveness of certain employment and training programs and other 
                                                                              purposes authorized by law.
provided. See TSB-M-06(8)S, New Guidelines on the Sales of Motor              Failure to provide the required information may subject you to civil or criminal 
Fuel and Diesel Motor Fuel Subject to the Cents-Per-Gallon Sales Tax,         penalties, or both, under the Tax Law.
for additional information.                                                   This information is maintained by the Manager of Document Management, 
Line access services purchased by an Internet Service Provider  (ISP)         NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone 
                                                                              (518) 457-5181.
and used for transmission between the ISP point of presence and the 
public Internet for the purpose of connecting the ISP’s customers to the 
Internet are purchases of interstate or international telephony and thus       Need help?
are not subject to sales tax. If you are an ISP purchasing line access 
services to use in this manner, write telecommunications services                     Internet access: www.tax.ny.gov
used by an ISP to provide Internet access originating with the ISP                      (for information, forms, and publications)
point of presence (Tax Law section 1105 (b)(1)) in the space provided. 
See TSB-M-07(2)S, Sales Tax Treatment of Telecommunications 
Services Purchased By an Internet Service Provider, for additional                   Sales Tax Information Center:            (518) 485-2889
information.
                                                                                     To order forms and publications:         (518) 457-5431
Certain military decorations, including ribbons, medals, mini-medals,                 
and lapel pins, are exempt from sales tax when sold to an active                     Text Telephone (TTY) Hotline
member or a veteran of the United States military. If you are purchasing              (for persons with hearing and
tax-exempt military decorations, write military decoration – Tax Law 
section 1115 (a)(11-a) in the space provided. The Tax Law provides                     speech disabilities using a TTY):      (518) 485-5082