st 119.1 pdf
ST-119.1 Form⁚ Overview
The ST-119.1 form, “Exempt Organization Exempt Purchase Certificate,” is a crucial document for New York State sales tax exemptions. It’s used by eligible non-profit organizations to claim tax-exempt purchases, facilitating efficient fund allocation. Various versions exist, updated over time (e.g., 2/04, 10/11).
Purpose and Usage
Form ST-119.1 serves as a crucial certificate for New York State sales and use tax exemptions. Its primary purpose is to verify that an organization qualifies for an exemption, allowing them to purchase goods and services without paying sales tax. The form comes in two versions⁚ a single purchase certificate for one-time exempt purchases and a blanket certificate for multiple purchases. This distinction streamlines the process for organizations with varying purchasing needs. Proper completion and submission are vital for successful exemption claims. The form requires accurate information, including the organization’s six-digit New York State sales tax exemption number (distinct from the federal employer identification number). Incorrect or incomplete submissions may delay processing or result in rejection. The form facilitates efficient fund management for eligible non-profits, enabling them to allocate resources effectively towards their mission.
Eligibility Requirements
To utilize Form ST-119.1, an organization must first be certified as tax-exempt by the New York State Department of Taxation and Finance. This typically involves submitting Form ST-119, “Application for an Exempt Organization Certificate,” and providing necessary documentation. Crucially, the organization must possess a valid six-digit New York State sales tax exemption number, obtained through the application process. This number is different from the federal employer identification number (EIN) issued by the IRS. The organization must be the direct purchaser and payer of the goods or services; using the form for purchases made by a third party is not permitted. Specific restrictions might apply, such as exclusions for motor fuel or diesel motor fuel. The form’s instructions will specify all requirements and necessary supporting documentation to ensure eligibility. Failure to meet these criteria will render the form invalid, and sales tax will be applicable. Compliance with these stipulations is paramount for the successful use of ST-119.1.
Obtaining the Form
The ST-119.1 form, while not consistently available for direct download from the New York State Department of Taxation and Finance website, is typically provided alongside the ST-119 Exempt Organization Certificate. After successful application and approval for tax-exempt status, the department usually sends both forms to the qualified organization. Therefore, obtaining ST-119.1 is directly tied to securing the initial exemption certificate. For organizations already possessing an active ST-119 certificate, contacting the New York State Tax Department directly via phone (518) 485-2889 may be necessary to request a copy of the form. Additional resources and FAQs, potentially available on the department’s website or through phone inquiry, might offer further guidance on acquisition. Third-party websites offering downloadable forms should be approached cautiously, verifying their authenticity to avoid using outdated or incorrect versions. Always ensure any downloaded version accurately reflects the current requirements.
Completing the ST-119.1 Form
Accurate completion of the ST-119.1 form requires precise details, including the exempt organization number, and selection of either the single purchase or blanket certificate option, depending on the purchase type.
Single Purchase Certificate Section
This section of Form ST-119.1 is for documenting single, tax-exempt purchases. The form explicitly states that the provided six-digit New York State exempt organization number (not the federal employer identification number) must be entered. Accurate seller information, including name and address, is crucial for processing the exemption. The specific goods or services purchased should be clearly listed to ensure transparency and proper audit trail. Failure to provide complete and accurate information can delay or prevent the processing of the sales tax exemption. The form’s instructions should be reviewed carefully to ensure compliance with all applicable regulations. This section is designed for one-time use only; for recurring purchases, the “Blanket Certificate Section” should be utilized. Remember, maintaining accurate records of all exempt purchases is essential for compliance.
Blanket Certificate Section
The Blanket Certificate section of the ST-119.1 form is designed for organizations making numerous tax-exempt purchases. Unlike the single purchase certificate, this section provides ongoing exemption for a specified period. It requires the same essential information as the single purchase section – the six-digit New York State exempt organization number (distinct from the federal EIN) and seller details. However, it eliminates the need to complete a separate form for each transaction. This section often includes an identification number, as noted in the form instructions, possibly linking to a broader registration or agreement. Proper completion and retention of this form are vital for maintaining compliance and avoiding potential penalties. Detailed record-keeping of all purchases made under this blanket certificate is highly recommended for efficient auditing and tracking of tax exemptions. Consult the instructions for specific requirements and limitations.
Exempt Organization Number
The Exempt Organization Number is a critical component of the ST-119.1 form. This six-digit number, issued by the New York State Tax Department, uniquely identifies your tax-exempt organization. It’s crucial to understand that this number is different from your federal Employer Identification Number (EIN) issued by the IRS. Incorrectly using your EIN instead of your state-issued number will invalidate your exemption claim. The number should be accurately transcribed onto the form; ensure it’s legible and clearly visible to avoid processing delays or rejections. Verifying the accuracy of this number before submitting the form is vital to ensure the smooth processing of your tax exemption claim. If you’re unsure of your exempt organization number, contact the New York State Tax Department for assistance in retrieving this crucial piece of information. The number is a key element in establishing your organization’s eligibility for sales tax exemption.
Submitting the ST-119.1 Form
Proper submission of the completed ST-119.1 form ensures timely processing of your tax exemption. Methods of submission and required documentation vary; check the current guidelines for details.
Methods of Submission
The provided text mentions downloading and mailing applications, implying postal submission as a method. Online submission is also suggested through various platforms, including those offering fillable PDF forms. Specific instructions may vary depending on the form version and the New York State Department of Taxation and Finance’s current procedures. Always refer to the most up-to-date instructions accompanying the form or available on the department’s website. Failure to follow the correct submission method might delay processing or lead to rejection. Confirm the acceptable methods before submitting your completed ST-119.1 form to avoid any complications. The ease and convenience of online submission are often preferred, but postal mail remains a valid option for those without internet access or who prefer a paper trail. Look for clear directions on the official website to avoid errors and ensure a smooth process.
Required Documentation
Submitting the ST-119.1 form typically requires proof of the organization’s tax-exempt status. This usually involves providing a copy of the Form ST-119, Exempt Organization Certificate, issued by the New York State Tax Department. The six-digit exempt organization number from the ST-119 form is essential and must be accurately entered on the ST-119.1. If the organization obtained federal income tax exemption from the IRS, a copy of the 501(c)(3) determination letter might also be necessary. Additional documentation might be requested depending on the specific purchase or the circumstances. Always check the instructions provided with the form or on the New York State Department of Taxation and Finance website for the most current and comprehensive requirements. Incomplete submissions could result in delays or rejection, so ensure all necessary supporting documents are included.
Processing Time
The processing time for ST-119.1 forms isn’t explicitly stated in the provided text excerpts. However, based on general government processing times, expect some delay. Factors influencing processing speed include the completeness of the submitted form and supporting documentation, the volume of applications the New York State Tax Department receives, and any potential queries requiring clarification. While some online resources suggest expedited processing for certain document types, this isn’t confirmed for ST-119.1. To obtain an estimated timeframe, it’s best to contact the New York State Department of Taxation and Finance directly. They can provide the most up-to-date information and guidance on expected processing duration for your specific situation. Allow ample time for processing to avoid any potential issues with sales transactions.
Related Forms and Information
Form ST-119, the Exempt Organization Certificate, is closely linked; contact information and FAQs are available for further assistance.
Form ST-119
Form ST-119, the “Exempt Organization Certificate,” is fundamental to using the ST-119.1. Obtaining ST-119 is a prerequisite for ST-119.1 eligibility. The ST-119 application process (often involving Form ST-119.2) verifies an organization’s non-profit status and its entitlement to sales tax exemptions. This certificate provides the six-digit exempt organization number essential for completing the ST-119.1. Without a valid ST-119, an organization cannot legitimately use the ST-119.1 to claim sales tax exemptions on purchases. The ST-119 itself might also request supporting documentation like a 501(c)(3) determination letter from the IRS, confirming federal tax-exempt status. Therefore, understanding the ST-119 process is crucial before proceeding with ST-119.1.
Contact Information for Inquiries
For questions or clarifications regarding the ST-119.1 form, or the related ST-119 exemption certificate, contacting the New York State Department of Taxation and Finance is crucial. While specific phone numbers weren’t consistently provided in the source material, their website should offer contact details, possibly including a dedicated phone line for sales tax inquiries. Expect to find contact information, possibly including email addresses for specific departments or online inquiry forms. Direct contact ensures accurate guidance tailored to your specific situation. Exploring the department’s website for FAQs or online help resources is also recommended, as these might address common questions and avoid the need for direct contact. Remember to have your organization’s details ready when contacting them.
Additional Resources and FAQs
Supplementing the official ST-119.1 form and instructions, numerous online resources offer assistance. Websites specializing in tax preparation and form completion often provide guidance and downloadable templates. These resources may include video tutorials demonstrating the correct completion of the form, clarifying potentially confusing sections, or highlighting common errors. User forums and online communities dedicated to New York State taxes can be invaluable, allowing users to share experiences and ask questions. Remember to always verify information from unofficial sources against official New York State Department of Taxation and Finance publications to ensure accuracy. The official website likely houses a comprehensive FAQ section addressing frequently asked questions about the ST-119.1 form and the exemption process.