Tax Exempt Letter NYS 09.01.2025.pdf
PDF 164 KB Posted
- Attached to
- SECURITY UNIFORMS
- Solicitation number
- VLT-SEC-SU1025
- Issued by
- Suffolk County, New York
About this file
This document is a tax exemption letter from the New York State Department of Taxation and Finance to the New York State Gaming Commission, specifically the Suffolk Regional Off Track Betting Corporation located in Hauppauge, NY. The letter confirms that as a New York State governmental entity, the Gaming Commission is exempt from paying New York State and local sales and use taxes on purchases. To make tax-exempt purchases, the organization must present vendors with official documentation such as purchase orders, payment vouchers, contracts of sale, or other forms that indicate the purchaser is a governmental entity.
The letter clarifies that tax exemption numbers and Form ST-119.1 are not issued to New York State governmental entities. If a vendor requests such documentation, the Gaming Commission can provide a copy of this letter as proof of their tax-exempt status. Vendors only need to see a governmental purchase order or other evidence that the New York State Gaming Commission is the purchaser to avoid collecting sales tax. Additional information can be found in Publication 843, "A Guide to Sales Tax in New York State for Exempt Organizations," available on the New York State Tax Department website.
View the file
Other files
| File | Type | Posted |
|---|---|---|
| Q&A Document 1.pdf | ||
| Q&A Document 3.pdf | ||
| Q&A Document 2.pdf | ||
| Q&A Document 5.pdf | ||
| Security Uniform Bid VLT-SEC-SU1025.pdf | ||
| Adendum 3 Q1.pdf | ||
| Picture Jacket.pdf | ||
| Q&A Document 4.pdf |
On GovTribe
Work with this file
- Download the original file
- Contacts named in this file
- Similar government files
- Ask GovTribe AI about this file
Text version
New York State Department of TAXATION and FINANCE OTPA Sales Tax Exempt Organizations Unit Building 9 Room 154 W.A. Harriman Campus Albany, NY 12227
September 01, 2025
Dear Sir or Madam:
The Tax Law exempts New York State governmental entities such as your organization, New York State Gaming Commission, from the payment of New York State and local sales and use taxes on their purchases. In order to make tax exempt purchases, a New York State governmental entity must present vendors with the entity's official purchase order or other documentation (e.g., payment voucher, contract of sale, Form AC 946, Tax Exemption Certificate, Form ST-129, Exemption Certificate - Tax on occupancy of hotel rooms, etc.) which indicates that the purchaser is a New York State governmental entity.
Tax exemption numbers and Form ST-119.1, Exempt Organization Exempt Purchase Certificate, are not issued to New York State governmental entities. If a vendor requests a tax exemption number or Form ST-119.1, Exempt Organization Exempt Purchase Certificate from you, the New York State Gaming Commission may give the vendor a copy of this letter. This will assure the vendor that a governmental purchase order, or other evidence that the New York State Gaming Commission is the purchaser, and is the only documentation the vendor needs in order to not collect sales tax.
For additional information, please refer to Publication 843, A Guide to Sales Tax in New York State for Exempt Organizations, which is available on the New York State Tax Department website at www.tax.ny.gov
New York State Department of Taxation and Finance OTPA-Taxpayer Guidance Division Sales Tax Exempt Organizations Unit Building 9 Room 154 W A Harriman Campus Albany NY 12227
New York State Gaming Commission Suffolk Regional Off Track Betting Corporation 1180 Veterans Memorial Highway Hauppauge NY 11788
File details come from the government source that posted it. Updated .