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Sales Tax Exemption for Manufacturers New York City businesses are entitled to an exemption from the eight and one-quarter percent City and State sales tax on purchases of electricity, fuel oil, natural gas and steam that are used directly and exclusively in the manufacturing, processing or assembling of tangible personal property for wholesale. The business must file the “New York State and Local Sales and Use Tax Exemption Use Certificate” (Form ST-121) with the New York State Department of Taxation and Finance to receive the exemptions.
Reclaiming Sales Taxes Previously Paid Manufacturers that have been paying taxes on energy purchases are eligible to apply for a rebate of overpaid taxes. The business must file an "Application for Credit or Refund of Sales or Use Tax" (Form AU-11) with the New York State Department of Taxation and Finance. The form requires an explanation of reasons for past overpaid taxes. Refunds are only available for taxes paid within the last three years.
For more details on eligibility requirements, see the instructions included with application materials under Links to Application Materials below, Additional Notes, or call the phone number included under Contact Information, below.
1.
In order to file the New York State and Local Sales and Use Tax Exemption Use Certificate (Form ST-121) or the Application for Credit or Refund of Sales or Use Tax (Form AU-11), applicants must be registered with the NYS Department of Taxation and Finance and obtain a Certificate of Authority to Collect Sales Tax. For more information on becoming certified, see the Instructions for Application to Register for Sales Tax Certificate of Authority (Form DTF-17i, available under Links to Application Materials above).
2.
Applicants can apply for a Certificate of Authority directly online (for instructions on this see Additional Notes below) or by completing Form DTF-17, available under Links to Application Materials above.
To apply for a Certificate of Authority to Collect Sales Tax online, follow the link provided under Online Applications above to the New York State Online Permit and Licensing (OPAL) site. Select “Permits by Agency” from the menu on the left side of the screen. Click on “Department of Taxation and Finance” from the list of New York State agencies. A list of potential permits for the Department of Taxation and Finance will appear; select the blue oval icon next to Certificate of Authority to Collect Sales Tax to submit an online application.
This page provides general information only. The information does not address all relevant regulatory requirements of City, State or Federal Agencies, nor does it address requirements with which the business must comply on an ongoing basis. It is the business owner's responsibility to meet all City, State and Federal requirements. Failure to comply with all applicable laws and regulations may result in fines or in the suspension and/or revocation of licenses or permits, or other penalties as allowed by law.
Please note that this information is not legal advice; you can only obtain legal advice from a lawyer. For more information or assistance, please contact the issuing Agency, using the contact information above, or call 311 (or 212-NEW-YORK if outside of New York City).
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