Form ST-220-TD is the sworn contractor certification you file with the New York State Department of Taxation and Finance before a state contract worth more than $100,000 can take effect. You complete the four-page fillable PDF, list yourself and any affiliate or subcontractor whose New York sales exceed $300,000, have the signature notarized, and mail the original to the Tax Department in Albany.1New York State Department of Taxation and Finance. Contractor Certification A separate companion form, ST-220-CA, goes to the agency awarding the contract.2New York State Department of Taxation and Finance. Certification Requirements for Businesses that Contract with New York State
Who Has to Appear on the Form
Tax Law Section 5-a triggers the requirement whenever a covered agency — a state department, board, commission, office, institution, or certain public authorities and public benefit corporations — awards a contract for goods or services valued above $100,000.2New York State Department of Taxation and Finance. Certification Requirements for Businesses that Contract with New York State
Beyond the contractor, you must also certify any affiliate or subcontractor that has delivered tangible personal property or taxable services into New York with a cumulative value above $300,000. That figure is measured over the four sales tax quarters immediately before the quarter in which you file the form.1New York State Department of Taxation and Finance. Contractor Certification Every entity above that threshold must be registered to collect New York sales tax.
An affiliate under Section 5-a is any person or entity that directly, indirectly, or constructively controls the contractor, is controlled by it, or shares a common parent. Control means the power to direct management and policies, judged on the facts of each case rather than by any fixed ownership percentage. The contractor is responsible for making that determination.2New York State Department of Taxation and Finance. Certification Requirements for Businesses that Contract with New York State
Filling Out Pages One and Two
Every field on the form must be completed. If you leave anything blank, the Tax Department will return the form.1New York State Department of Taxation and Finance. Contractor Certification
Page one collects your identifying information. Enter the contractor’s exact legal name as registered with the New York Department of State, plus any DBA. Provide your federal Employer Identification Number, which the Tax Department uses to cross-reference your records. Give the street address of your principal place of business; P.O. boxes are not accepted.
Page two is where you certify registration status. Check the boxes confirming whether you, your affiliates, and your subcontractors are registered to collect New York State and local sales and compensating use taxes. If any entity that exceeds the $300,000 threshold is not yet registered, it must submit Form DTF-17, the Application for Registration as a Sales Tax Vendor. You can still file ST-220-TD while a registration application is pending; note that status on the form rather than waiting for the certificate of authority to arrive.3New York State Department of Taxation and Finance. Questions and Answers Concerning Tax Law Section 5-a
Completing Schedule A
Page three is Schedule A, which lists every entity — you included, if applicable — that crossed the $300,000 threshold during the relevant four-quarter period. Entities below that figure do not belong on Schedule A.1New York State Department of Taxation and Finance. Contractor Certification Each row needs six pieces of information:
- Column A, Relationship: “C” for the contractor, “A” for an affiliate, “S” for a subcontractor.
- Column B, Name: the entity’s exact legal name as registered with the Department of State. For partnerships or sole proprietors, list each partner’s or owner’s given name.
- Column C, Address: the street address of the entity’s principal place of business. No P.O. boxes.
- Column D, Federal ID Number: the entity’s EIN, or the individual’s Social Security number if the entity is a sole proprietor.
- Column E, Sales Tax ID Number: fill in only if it differs from the federal EIN.
- Column F, Registration in Progress: mark an “X” if the entity has submitted Form DTF-17 but has not yet received its certificate of authority.
Signing and Getting the Form Notarized
Page four holds the signature block and notary acknowledgment. The signer must have legal authority to bind the company, meaning a corporate officer, a partner, or the sole owner. The form has separate acknowledgment sections for individuals, corporations, partnerships, and LLCs, so use the one that matches your entity type. An unnotarized form will be rejected.1New York State Department of Taxation and Finance. Contractor Certification
New York caps a notary’s fee at $2.00 per acknowledgment for in-person notarizations.4New York State Senate. New York Executive Law EXC 136 – Notarial Fees Because the certification is sworn, the signer is making a statement under oath, and a knowingly false statement can be charged as perjury.
Where to Mail It
The Tax Department does not accept ST-220-TD electronically. Mail the original signed and notarized form to:3New York State Department of Taxation and Finance. Questions and Answers Concerning Tax Law Section 5-a
NYS Tax Department
Data Entry Section
W A Harriman Campus
Albany, NY 12227-08261New York State Department of Taxation and Finance. Contractor Certification
Send it as soon as the award comes in. The contract cannot take effect until both ST-220-TD (with the Tax Department) and ST-220-CA (with the covered agency) are on file.5New York State Department of Taxation and Finance. Contractor Certification to Covered Agency
The Companion Form ST-220-CA
ST-220-CA is a separate certification filed directly with the covered agency awarding the contract. It confirms to the agency that you have already filed ST-220-TD and that the information on it remains correct and complete as of the date you sign ST-220-CA.2New York State Department of Taxation and Finance. Certification Requirements for Businesses that Contract with New York State It must also be notarized.6New York State Department of Taxation and Finance. Contractor Certification to Covered Agency A new ST-220-CA is required whenever an existing contract comes up for renewal.5New York State Department of Taxation and Finance. Contractor Certification to Covered Agency
When You Need to Refile ST-220-TD
One filing stays on record as long as it remains accurate; you do not file a new ST-220-TD for every new contract. A fresh filing is needed in these situations:
- You acquire a new affiliate, or bring on a subcontractor, that exceeds the $300,000 sales threshold. File as soon as possible after learning of the change.
- A previously listed entity, or one that was not previously required to be listed, crosses $300,000 in New York sales during any four consecutive sales tax quarters after your original certification.
- A contract comes up for renewal and the prior filing is no longer correct and complete.
- During a mini-bid under a backdrop contract, if something has changed since the original filing — for example, a new subcontractor. Otherwise no additional certification is required.
Publication 223 from the Tax Department walks through these scenarios in more detail and is worth reading if your company has a complex affiliate structure or multiple state contracts.3New York State Department of Taxation and Finance. Questions and Answers Concerning Tax Law Section 5-a
What Happens if the Certification Is False
If the Tax Department or the covered agency finds that a certification is false, the contractor faces civil or criminal sanctions and can be deemed nonresponsible for future state procurements. The covered agency can also terminate the contract if it determines termination is in the state’s best interest.3New York State Department of Taxation and Finance. Questions and Answers Concerning Tax Law Section 5-a
Because the form is sworn before a notary, a knowingly false statement can be charged as perjury in the second degree, a class E felony under New York Penal Law.7New York State Senate. New York Penal Law 210.10 – Perjury in the Second Degree Check the affiliate list and every registration status before you sign.