New York Resale Certificate (ST-120): How to Get and Use It
The B2B SupplierHub Team··7 min read
New York has a rule the other big states don't, and missing it is expensive: you must register for your Certificate of Authority at least 20 days before you make your first taxable sale or issue your first exemption certificate. Not the day you start. Twenty days before.
That single requirement reshapes the timeline for anyone planning to open distributor accounts in New York, because the resale certificate you hand suppliers, Form ST-120, is worthless without a valid Certificate of Authority number to write on it. New York also runs the strictest audit culture of the four big reseller states, which makes getting the details right worth more here than almost anywhere.
Here's how both documents work, in order.
The Two Documents, and Why New York's Names Confuse People
The Certificate of Authority is New York's version of a sales tax permit. The Tax Department issues it, mails it to you, and you must display it in plain view at your place of business, with a separate certificate displayed at each location. It authorizes you to collect sales tax and to issue or accept most exemption certificates. It carries your sales tax identification number.
Form ST-120, Resale Certificate, is the document you complete yourself and hand to suppliers so they don't charge sales tax on inventory you'll resell. You download it free from the Tax Department's website. New York does not issue you a separate resale certificate for each purchase; you issue them.
The confusion is worth naming plainly, because it drives a lot of bad advice online: the certificate you hang on your wall is not the certificate you give your vendor. The wall one is the Certificate of Authority. The vendor one is ST-120, and it only works while the Certificate of Authority behind it is valid. The general structure is covered in our guide to ; New York simply gives both documents names that sound interchangeable and aren't.
Frequently asked questions
How do I get a resale certificate in New York?
First register for a Certificate of Authority using Form DTF-17 through New York Business Express, at least 20 days before your first taxable sale. Once you have your sales tax identification number, download Form ST-120 free from tax.ny.gov and complete one for each supplier. New York doesn't issue resale certificates directly; you issue them yourself.
Does the New York resale certificate expire?
Form ST-120 carries no expiration date of its own, but it's only valid while the Certificate of Authority behind it is valid. If your Certificate of Authority lapses, is suspended, or is revoked, every ST-120 relying on it becomes invalid, and suppliers who verify it may start charging tax.
What's the difference between a Certificate of Authority and a resale certificate in New York?
The Certificate of Authority is your registration as a sales tax vendor, issued and mailed by the Tax Department, and displayed at your place of business. The resale certificate, Form ST-120, is what you complete and give to suppliers to buy inventory tax-free. You need the first before the second means anything.
TB
The B2B SupplierHub Team
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The Tax Department's own instructions state the timing requirement directly: apply at least 20 days before you make any taxable sale, provide any taxable service, or issue or accept exemption certificates. The instructions also say not to make taxable sales until you've received the certificate. Plan around that rather than hoping for a fast turnaround.
You'll need your business's legal name and structure, your EIN or Social Security number if you're a sole proprietor, business and mailing addresses, business activity details, and information about responsible persons.
New York takes that last part seriously: the application requires identifying responsible persons, and owners, officers, partners, and certain LLC members can be classified as responsible persons with personal exposure for unremitted sales tax. If you're weighing EIN versus SSN on the application, our comparison of EIN vs. resale certificate covers what distributors expect to see.
Once approved, the Tax Department mails your Certificate of Authority. It's issued for a term rather than permanently, and renewal is at the Tax Department's discretion for businesses in good standing. Keep a scanned copy: you can't simply reprint the original from the website if it's lost.
Step 2: Complete Form ST-120 for Each Supplier
Download the fillable ST-120 free from tax.ny.gov. It's one page, and the fields matter more here than in most states because New York auditors treat incomplete certificates as invalid.
You'll enter the seller's name and address, your name and address as purchaser, a description of the business you're engaged in and what you principally sell, and your Certificate of Authority number in Part 1. You'll then indicate what you're purchasing: tangible personal property for resale, a service for resale, or restaurant-type food for resale. Sign and date it with your title as owner, partner, or authorized person.
Two structural choices on the form deserve attention.
First, single-use versus blanket. Mark the blanket certificate box and one form covers all future qualifying purchases of that general type from that supplier, which is what most wholesale relationships want. One exception written into the form itself: temporary vendors must issue single-use certificates. A temporary vendor is one making taxable sales in no more than two consecutive quarters within a twelve-month period.
Second, contractors cannot use ST-120 to buy materials and supplies. That restriction is printed on the form, and contractors use ST-120.1 instead. Using the wrong form is a common and avoidable error.
If your business address, Certificate of Authority number, or other details on a blanket certificate change, send an updated ST-120 to every affected supplier. A stale blanket certificate on file creates exposure for both sides.
Step 3: Give It to the Supplier, and Mind the 90-Day Window
The completed ST-120 goes to your supplier, who keeps it on file. It is never filed with the Tax Department.
New York gives sellers their strongest audit protection when they collect a properly completed certificate within 90 days of the transaction. Certificates provided later can still support the exemption, but the burden shifts: both parties then have to demonstrate the sale genuinely qualified. Practically, this means give suppliers the certificate at or before the first order rather than when an auditor asks.
Both sides retain records. New York's rules direct that exemption certificates be kept for at least three years after the period they relate to, matching Florida's three years rather than the four Texas and California require.
The Out-of-State Exception New York Actually Allows
Here's where New York is more accommodating than California, and it's worth knowing if you buy from New York distributors without being registered there.
ST-120 includes Part 2, to be completed by non-New York purchasers who certify they are not registered and not required to be registered as a New York sales tax vendor.
Under the Tax Department's policy, a qualified out-of-state purchaser can use ST-120 for tax-exempt resale purchases in defined situations, including where the vendor drop-ships the item to the purchaser's customer in New York, drop-ships to the purchaser's unaffiliated fulfillment service provider in New York, or where the purchaser takes delivery in New York for resale from a business located outside the state.
That third-party fulfillment scenario matters to Amazon sellers specifically. Whether you fall inside it depends on your facts, and economic nexus can independently require registration once your New York sales cross the state's thresholds. Confirm your position with the Tax Department or a tax professional rather than assuming.
Correct Use of Resale Certificate
ST-120 covers property and services you'll resell. It does not cover anything your business uses or consumes. The form states that if you buy without paying tax and then use the property yourself in New York, you must report and pay the tax directly to the state.
New York is blunt about misuse. The certification you sign on ST-120 states that willfully issuing the document with intent to evade tax may constitute a felony or other crime under New York law, punishable by a substantial fine and a possible jail sentence. Beyond criminal exposure, misuse creates tax liability plus substantial penalties and interest, and the Tax Department is expressly authorized to investigate the validity of any exemption claimed on the form.
This is general information about New York procedure, not legal or tax advice for your situation. Rules change and specifics vary by business structure and activity, so confirm with the New York State Department of Taxation and Finance or a tax professional before relying on it.
Certificate Sorted? Now Find Distributors Worth Sending It To
With your Certificate of Authority number and ST-120 ready, the remaining question is which distributors deserve the paperwork. B2B Supplier Hub turns that into a lookup instead of a search: enter any product by UPC, MPN, name, or brand and see every verified distributor in the network carrying it, with exact wholesale cost, live stock depth, and the date each listing was verified, free and unlimited. Register early, prepare the certificate once, then spend your time on suppliers whose numbers actually work.
Can an out-of-state business use Form ST-120?
In defined circumstances, yes. Part 2 of ST-120 exists for purchasers not registered and not required to register in New York, covering situations such as drop-shipment to a New York customer or fulfillment provider, or taking delivery in New York for resale from a business outside the state. Whether you qualify depends on your specific facts, and economic nexus may independently require registration.
Can I use one ST-120 for all my purchases from a supplier?
Yes, by marking the blanket certificate box, which covers future qualifying purchases of the same general type from that supplier. Temporary vendors are the exception and must issue single-use certificates. Issue a separate certificate for each supplier, and send an updated one whenever your details change.
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