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ST-119.2-I

(12/13)

Instructions for Form ST-119.2

Application for an Exempt

Organization Certicate

Read these instructions carefully and complete all applicable sections on

the form. We cannot process an incomplete application.

Note: In addition to applying for an Exempt Organization Certicate to

make exempt purchases, if your organization makes sales through a

shop or store, or a restaurant, tavern, or other similar establishment,

• any service to real property described in Tax Law section 1105(c)(5); and

• any tangible personal property where the sale is made by remote

means, such as by telephone, mail order (including email), over the

Internet, or by other similar methods, provided the sales are made

with a degree of regularity, frequency, and continuity.

• Also, if the organization sells parking services or operates a hotel or

makes amusement charges, it must register for sales tax purposes

and collect and remit tax.

• To register for sales tax purposes, visit the New York Business

Express at www.businessexpress.ny.gov to obtain a Certicate of

purchases.

Agencies of the United States and of New York State and its political

subdivisions should not use this form. They may make tax-free

purchases by presenting vendors with governmental purchase orders.

Units of the Boy Scouts of America and the Girl Scouts of the USA

should contact their local councils for the procedures they must follow to

establish sales tax exemption.

New York State Tax Law does not provide sales tax exemptions to other

states or their political subdivisions.

Where to le

Once you establish your exempt status, you may be entitled to a

refund of sales tax you previously paid if you met the requirements for

exemption when the purchases were made. However, if you had to

amend documents or change operations to qualify for exemption, you

are not entitled to a refund of taxes paid before the effective date of the

change.

Use Form AU-11, Application for Credit or Refund of Sales or Use Tax,

to request a refund. Keep sales slips and invoices to support your claim.

Refunds are generally subject to a three-year statute of limitations.

Specic instructions

of the person to contact if we need more information or documentation

to make our determination. If the person is someone other than a trustee

or ofcer of the organization, this application must be accompanied by

a power of attorney executed by an authorized ofcer before we can

provide any information on the status of the application to the contact

person. Use Form ST-119.4, Application for an Exempt Organization

Certicate Power of Attorney.

government agency.

proof of federal exemption as required on lines 8 and 9 below.)

Line 1a – Mark an X in the box on line 1a and any applicable additional

boxes to indicate the purpose for which you are claiming exempt status

if you are applying under Tax Law section 1116(a)(4). In addition to being

organized for one or more of the listed activities, you must meet the

following requirements:

• No part of the organization’s net income can benet private

shareholders or individuals.

• The organization cannot, as a substantial part of its activities, attempt

to inuence legislation. (If you have established federal exemption

govern the extent of legislative activities permissible. If not, the Tax

Department will make the determination.)

• If organized to foster national or international amateur sports

competition, the organization may not provide athletic facilities or

equipment unless it is an amateur sports organization organized and

operated primarily to support and develop amateur athletes for, or to

conduct, national or international sports competition.

Line 1b – Mark an X in the box and indicate the percentages of each

type of member if you are applying under Tax Law section 1116(a)(5).

At least 75% of the organization’s membership must fall within the

rst category listed. In addition, you must be organized in New York

State, and no part of the organization’s earnings can benet private

York State charter if you are applying under Tax Law section 1116(a)

(9). Note: Effective March 1, 2008, all state-chartered credit unions, as

dened by New York State Banking Law section 2(9), will be exempt

from sales tax, regardless of when they were chartered. (For more

information regarding credit unions designated as exempt organizations,

see TSB-M-06(4)S, Credit Unions Designated as Exempt Organizations

for Sales and Use Tax Purposes.)

Lines 3 through 6 – Answer the questions on lines 3 through 6 by

marking an X in the applicable boxes. Answering Yes to a question will

not necessarily disqualify you, but you must attach an explanation.

IRC section 501(c)(3). No other documentation is needed; however,

we reserve the right to request any additional information necessary to

make our determination.