How to Fill Out and File New York Form ST-119.2: Mailing, Approval, and Proper Use

New York Form ST-119.2 is the application a nonprofit or other qualifying organization files with the New York State Department of Taxation and Finance to obtain a sales tax exemption certificate. There is no fee. You mail the completed form, along with your IRS determination letter or financial records, to the Sales Tax Exempt Organizations Unit in Albany. If approved, the Department sends back Form ST-119 (your Exempt Organization Certificate, which carries your six-digit New York exemption number) and Form ST-119.1 (the Exempt Purchase Certificate you hand to vendors at checkout).¹

Who Can File Form ST-119.2

Eligibility is set by New York Tax Law Section 1116(a). Most applicants fall under Section 1116(a)(4): organizations operated exclusively for religious, charitable, scientific, educational, or literary purposes, or for testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals.²

To qualify under that subsection, your organization must meet all of the following:

No part of its net earnings benefits any private shareholder or individual.
No substantial part of its activities involves influencing legislation. If you hold a federal 501(c)(3) determination, the IRS lobbying rules apply; otherwise the Tax Department makes its own call.
It does not participate in any political campaign for or against a candidate for public office.
On dissolution, its assets go to another exempt purpose or to a government entity for public use.³

Other categories use the same form. Veterans’ posts and auxiliaries file under Section 1116(a)(5) when at least 75 percent of their members are past or present armed forces members and the organization is chartered in New York.² Indian nations and tribes residing in New York State qualify under Section 1116(a)(6). Not-for-profit HMOs, certain cooperative and foreign corporations, and credit unions each have their own subsections.

What to Gather Before You Start

The Department will not review an incomplete application, so assemble everything before you begin.³

Your federal Employer Identification Number (EIN). This nine-digit IRS number is not the same as the six-digit New York exemption number you will eventually receive.¹
A copy of your bylaws, constitution, or articles of incorporation showing your stated purpose and nonprofit structure.
Your IRS determination letter, if the IRS has granted federal tax-exempt status under IRC Section 501(c)(3) or 501(c)(19).¹
If you do not have a federal determination letter, income and expense statements plus a balance sheet showing assets and liabilities for the current year and the three preceding years.
For credit unions applying under Section 1116(a)(9), a copy of the federal or New York State charter.³

Filling Out the Form

Download the current fillable PDF from the Department of Taxation and Finance website. The form is short, but a few lines need attention.

Line 1: Your Organization Type

Line 1 tells the Department which subsection of Tax Law 1116(a) applies to you. Most charitable, religious, educational, and scientific nonprofits mark Line 1a and then check the box that describes their exempt purpose. Veterans’ organizations mark Line 1b and list the membership breakdown. Indian nations mark Line 1c, which must be signed by a governing chief or member of the ruling body; no additional documentation is required for that category.³

Lines 2 Through 7

Lines 2 through 6 cover basic organizational details and yes/no questions. A “yes” answer does not disqualify you, but each one needs a written explanation attached. Line 7 applies only if you checked the amateur sports box on Line 1a; explain how you meet the qualified amateur sports organization definition in Tax Law Section 1116(f).³

Line 8: Federal Exemption Status

Mark “Yes” and attach your IRS determination letter if you have federal tax-exempt status. That letter is the single most useful piece of evidence you can provide, because the federal eligibility standards closely track New York’s. If you have not received a federal exemption, mark “No” and include the four years of financial records described above.

Where to Mail It

The form cannot be filed electronically. Mail the signed application and all supporting documents to:³

NYS Tax Department
Sales Tax Exempt Organizations Unit
W A Harriman Campus
Albany NY 12227

If the Department needs more information, it will send a written request to the address you listed on the application. Keep copies of everything you send.

What You Get After Approval

Approval brings two documents. Form ST-119 is your Exempt Organization Certificate; it displays your six-digit New York State sales tax exemption number and stays in your files as the master record. Form ST-119.1 is the Exempt Purchase Certificate you complete and hand to a vendor each time you make a tax-free purchase.¹

Additional copies of Form ST-119.1 are not posted on the Department’s website. If you run out, contact the sales tax information center to request more.¹

Using the Exemption Correctly

The exemption only works when the organization is both the direct purchaser and the direct payer. The organization’s name must appear on the invoice, and payment must come from the organization’s own funds: cash, an organizational check, or the organization’s debit or credit card. An employee who pays with a personal card and gets reimbursed later does not qualify, even for a genuine organizational purchase.⁴

When an employee makes the purchase, both the organization’s name and the employee’s name must appear on the bill. Present a completed Form ST-119.1 to the vendor at the time of sale. Without it, the vendor has no obligation to waive the tax.

What the Exemption Does Not Cover

Motor fuel. Most exempt organizations pay sales tax on gasoline and diesel at the pump and then file Form FT-500 for a refund. Qualified hospitals, volunteer fire companies, and volunteer ambulance services can buy fuel tax-free at the point of purchase.⁴
Personal purchases by officers, members, or employees. Food and drink for personal consumption is expressly taxable even when the employee is on official business.⁴
Anything paid with personal funds, regardless of any plan to reimburse.

Penalties for Misuse

Issuing a false or fraudulent exemption certificate carries a civil penalty of $50 per document plus 100 percent of the tax that would have been owed. Criminal charges under Tax Law Sections 1801 through 1807 can also apply, with fines and jail time possible when the person issuing the certificate knows it contains false or misleading information.⁵

Keeping the Certificate Current

The Department’s published guidance does not set an expiration date or periodic renewal for Form ST-119, but the certificate must reflect your organization’s current information. If the organization’s name, address, or other details change, contact the sales tax information center to update the certificate.¹ Losing federal tax-exempt status or changing the organization’s purpose can put the state exemption at risk, because the state’s qualification standards mirror the federal ones for most applicants. The sales tax information center is also the point of contact if you lose the certificate or need to verify your exemption number.

1
New York State Department of Taxation and Finance. Sales Tax Exempt Organizations
2
New York State Senate. New York Code TAX 1116 – Exempt Organizations
3
New York State Department of Taxation and Finance. Instructions for Form ST-119.2 Application for an Exempt Organization Certificate
4
New York State Department of Taxation and Finance. A Guide to Sales Tax in New York State for Exempt Organizations
5
New York State Department of Taxation and Finance. Sales and Use Tax Penalties