Tax Exempt Letter NYS Dept. of Tax and Finance 2024 SROTB.pdf
PDF 186 KB Posted
- Attached to
- NEW LAUNDRY EQUIPMENT & MAINTENANCE
- Solicitation number
- HOS-HK-LEM1024
- 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, dated January 15, 2024, addressed to the New York State Gaming Commission and Suffolk Regional Off Track Betting Corporation. The letter explains the tax exemption status for New York State governmental entities, specifically detailing that such entities are exempt from paying New York State and local sales and use taxes on their purchases. To make tax-exempt purchases, the governmental entity must provide vendors with official documentation such as purchase orders, payment vouchers, or contracts that demonstrate the purchaser is a New York State governmental entity.
The letter clarifies that governmental entities like the New York State Gaming Commission do not receive tax exemption numbers or Form ST-119.1, Exempt Organization Exempt Purchase Certificate. Instead, when a vendor requests such documentation, the Gaming Commission can provide a copy of this letter as proof of their tax-exempt status. The document directs readers 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 for additional information about sales tax exemptions.
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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
January 15, 2024
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 425 Oser Avenue Suite 2 Hauppauge NY 11788
| New York State Department of |
| TAXATION and FINANCE |
| OTPA Sales Tax Exempt Organizations Unit |
| New York State Department of Taxation and Finance |
File details come from the government source that posted it. Updated .