Exemption Certificate In Uniondale Ny (646) 960-9196
Sales tax exemption certificates enable a purchaser to make tax-free purchases that
would normally be subject to sales tax. The purchaser fills out the certificate
and gives it to the seller. The seller keeps the certificate and may then sell
property or services to the purchaser without charging sales tax. This bulletin
explains:
who
may use exemption certificates,
how
to use them properly, and
the
various exemption certificates that are available.
When an exemption certificate is needed
A
sales tax exemption certificate is needed in order to make tax-free purchases
of items and services that are taxable. This includes most tangible personal
property and some services. A purchaser must give the seller the properly
completed certificate within 90 days of the time the sale is made, but
preferably at the time of the sale.
You purchase cleaning supplies, which are taxable, from a distributor. However, if you
intend to resell the cleaning supplies to your customers (that is, you are
purchasing the supplies for your inventory), you may purchase the supplies
without paying sales tax.
Since the sale of cleaning supplies is normally subject to sales tax, the distributor needs some record to show why it didn’t collect sales tax from you. Otherwise, the
distributor could be held liable for the tax. Therefore, if you give a properly
completed exemption certificate to the distributor.

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