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Form ST-120, Resale Certificate, is a sales tax exemption certificate. This certificate is only for use by a purchaser who: A \u2013 is registered as a New York State sales tax vendor and has a valid. Certificate of Authority issued by the Tax Department and is making.
A primary contractor purchasing qualifying temporary facilities from a subcontractor must give the subcontractor a copy of Form ST-124 issued to the primary contractor by the customer (including a customer that is an exempt organization) to purchase the subcontractor's services exempt from tax.
A capital improvement to real property is an addition or alteration to real property that: substantially adds to the value of the real property or appreciably prolongs the useful life of the real property; and.
On Form ST-220-TD, a certification is made by the contractor as to whether the contractor, an affiliate(s) and/or subcontractor(s) made sales in New York State of tangible personal property (TPP) or taxable services, as set forth under the Tax Lax, that exceeded $300,000 over a certain look-back test period.
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