The New York Hotel Tax Exempt form, officially known as Form ST-129, allows eligible government employees to claim an exemption from state and local sales taxes on hotel stays while conducting official business. This form is specifically designed for employees of the United States government, New York State, and its political subdivisions. To ensure compliance and avoid penalties, it is essential to fill out the form accurately and submit it to the hotel operator upon check-in or checkout.
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The New York Hotel Tax Exempt form, officially known as Form ST-129, serves as a vital tool for government employees traveling on official business. This form allows eligible individuals—specifically those employed by the United States, New York State, or its political subdivisions—to exempt themselves from state and local sales taxes, including the hotel unit fee in New York City. When filling out the form, employees must provide essential details such as the name of the hotel, dates of occupancy, and their governmental entity's information. The certification section requires the employee to affirm that their stay is funded by their government entity and is directly related to their official duties. It’s important to understand that misuse of this exemption can lead to severe penalties, including fines or imprisonment. Hotel operators also play a key role in this process; they must retain the completed forms for at least three years and ensure that proper identification is presented. By following the guidelines set forth in the form, government employees can navigate their travel expenses more efficiently while adhering to New York's tax regulations.
Department of Taxation and Finance
ST-129
New York State and Local Sales and Use Tax
Exemption Certificate
(2/18)
Tax on occupancy of hotel or motel rooms
This form may only be used by government employees of the United States, New York State, or political subdivisions of New York State.
Name of hotel or motel
Dates of occupancy
From:
To:
Address (number and street)
City
State
ZIP code
Country
Certification: I certify that I am an employee of the department, agency, or instrumentality of New York State, the United States government, or the political subdivision of New York State indicated below; that the charges for the occupancy of the above business on the dates listed have been or will be paid for by that governmental entity; and that these charges are incurred in the performance of my official duties as an employee of that governmental entity. I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements and issue this exemption certificate with the knowledge that this document provides evidence that state and local sales or use taxes do not apply to a transaction or transactions for which I tendered this document, and that willfully issuing this document with the intent to evade any such tax may constitute a felony or other crime under New York State Law, punishable by a substantial fine and a possible jail sentence. I understand that the vendor is a trustee for, and on account of, New York State and any locality with respect to any state or local sales or use tax the vendor is required to collect from me; that the vendor is required to collect such taxes from me unless I properly furnish this certificate to the vendor; and that the vendor must retain this certificate and make it available to the Tax Department upon request. I also understand that the Tax Department is authorized to investigate the validity of tax exemptions claimed and the accuracy of any information entered on this document.
Governmental entity (federal, state, or local)
Agency, department, or division
Employee name (print or type)
Employee title
Employee signature
Date prepared
Instructions
Who may use this certificate
If you are an employee of an entity of New York State or the United States government and you are on official New York State or federal government business and staying in a hotel or motel, you may use this form to certify the exemption from paying state-administered New York State and local sales taxes (including the $1.50 hotel unit fee in New York City).
New York State governmental entities include any of its agencies, instrumentalities, public corporations, or political subdivisions.
Agencies and instrumentalities include any authority, commission, or independent board created by an act of the New York State Legislature for a public purpose. Examples include:
•New York State Department of Taxation and Finance
•New York State Department of Education
Public corporations include municipal, district, or public benefit corporations chartered by the New York State Legislature for a public purpose or in accordance with an agreement or compact with another state. Examples include:
•Empire State Development Corporation
•New York State Canal Corporation
•Industrial Development Agencies and Authorities
Political subdivisions include counties, cities, towns, villages, and school districts.
The United States of America and its agencies and instrumentalities are also exempt from paying New York State sales tax. Examples include:
•United States Department of State
•Internal Revenue Service
Other states of the United States and their agencies and political subdivisions do not qualify for sales tax exemption. Examples include:
•the city of Boston
•the state of Vermont
To the government representative or employee renting the room
Complete all information requested on the form. Give the completed Form ST-129 to the operator of the hotel or motel upon check in or when you are checking out. You must also provide the operator with proper identification. Sign and date the exemption certificate. You may pay your bill with cash, a personal check or credit/debit card, or a government-issued voucher or credit card.
Note: If you stay at more than one location while on official business, you must complete an exemption certificate for each location. If you are in a group traveling on official business, each person must complete a separate exemption certificate and give it to the hotel or motel operator.
To the hotel or motel operator
Keep the completed Form ST-129 as evidence of exempt occupancy by New York State and federal government employees who are on official business and staying at your place of business. The certificate should be presented to you when the occupant checks in or upon checkout. The certificate must be presented no later than 90 days after the last day of the first period of occupancy. If you accept this certificate after
90 days, you have the burden of proving the occupancy was exempt. You must keep this certificate for at least three years after the later of:
•the due date of the last sales tax return to which this exemption certificate applies; or
•the date when you filed the return.
This exemption certificate is valid if the government employee is paying with one of the following:
•cash
•personal check or credit/debit card
•government-issued voucher or credit card
Do not accept this certificate unless the employee presenting it shows appropriate and satisfactory identification.
Note: New York State and the United States government are not subject to locally imposed and administered hotel occupancy taxes, also known as local bed taxes.
Substantial penalties will result from misuse of this certificate.
Completing the New York Hotel Tax Exempt form is a straightforward process, but it requires attention to detail. By following these steps, you can ensure that the form is filled out correctly, allowing you to take advantage of the tax exemption while on official government business.
Once you have filled out the form, keep it handy and ensure you present it to the hotel operator along with your identification. This will help facilitate the tax exemption process during your stay.
The New York Hotel Tax Exempt form can only be used by employees of the United States government, New York State, or political subdivisions of New York State. This includes employees from various governmental agencies and instrumentalities when they are traveling on official business.
To complete the form, you must provide:
Present the completed Form ST-129 to the hotel or motel operator either upon check-in or check-out. It is important to provide proper identification along with the form to validate your exemption status.
If you stay at more than one hotel or motel, you must complete a separate exemption certificate for each location. Each individual in a group traveling on official business must also fill out their own exemption certificate.
The hotel or motel operator must retain the completed Form ST-129 for at least three years. This retention period begins from the due date of the last sales tax return to which the exemption certificate applies or from the date when the return was filed.
If the hotel or motel accepts the exemption certificate more than 90 days after the last day of occupancy, they must prove that the occupancy was exempt. This places the burden of proof on the hotel or motel operator.
The exemption certificate is valid if the government employee pays with any of the following methods:
Ensure that proper identification is presented when submitting the form.
Incomplete Information: Failing to fill out all required fields, such as the name of the hotel, dates of occupancy, and employee details, can lead to denial of the exemption.
Incorrect Dates: Providing incorrect or overlapping dates of occupancy can cause confusion and invalidate the exemption claim.
Improper Identification: Not presenting valid identification along with the exemption form can result in the hotel refusing to accept the certificate.
Multiple Stays: Not completing a separate exemption certificate for each hotel stay during official business can lead to tax liability for those stays.
Late Submission: Submitting the exemption certificate more than 90 days after the last day of occupancy may result in the hotel operator being unable to accept it.
Failure to Sign: Not signing or dating the exemption certificate can render it invalid, as the signature is a crucial part of the certification process.
When utilizing the New York Hotel Tax Exempt form, several other documents may also be required to ensure proper compliance and verification. Each document serves a specific purpose in the tax exemption process. Below is a list of forms and documents commonly used alongside the New York Hotel Tax Exempt form.
Collectively, these documents help streamline the process of claiming tax exemptions for hotel stays by government employees. Proper preparation and presentation of these forms can facilitate a smoother experience for both the traveler and the hotel operator.
The New York State Sales Tax Exemption Certificate, commonly referred to as Form ST-120, is similar to the Hotel Tax Exempt form in that it allows certain entities to make purchases without incurring sales tax. This form is primarily used by exempt organizations, such as non-profits and government agencies, to certify their tax-exempt status. It requires the purchaser to provide their exemption certificate number and details about the transaction, ensuring that sales tax is not charged on qualifying purchases. Just like the Hotel Tax Exempt form, the ST-120 is a way for eligible entities to save money while conducting official business.
The New York State Resale Certificate, or Form ST-121, serves a similar purpose for businesses that buy goods for resale. This document allows retailers to purchase items without paying sales tax, as they will collect tax from their customers when they sell those items. The form requires the buyer to provide their sales tax identification number and information about the goods being purchased. Like the Hotel Tax Exempt form, the ST-121 is crucial for ensuring that tax is only applied at the final point of sale, preventing double taxation on the same item.
The Federal Tax Exempt Organization Certificate is another document that parallels the New York Hotel Tax Exempt form. This certificate is utilized by organizations recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. These organizations can present this certificate to vendors to avoid paying sales tax on purchases related to their exempt purpose. Similar to the Hotel Tax Exempt form, it serves as proof of the organization's status and is essential for maintaining compliance with tax regulations.
The New York State Exempt Use Certificate, or Form ST-125, is designed for businesses that use property or services in a way that is exempt from sales tax. This document allows businesses to purchase items tax-free when they are used in specific exempt activities. It is similar to the Hotel Tax Exempt form in that it requires the buyer to provide detailed information about the intended use of the purchased items, ensuring that tax exemptions are appropriately applied.
The New York State Agricultural Exemption Certificate, or Form ST-5, is applicable to farmers and agricultural producers who purchase goods for use in farming. This certificate allows them to buy certain items without paying sales tax, similar to how government employees use the Hotel Tax Exempt form. Both documents require the purchaser to affirm their eligibility for the exemption, ensuring that tax benefits are reserved for those who genuinely qualify.
The New York City Sales Tax Exemption Certificate is specifically for purchases made within New York City. This document functions similarly to the Hotel Tax Exempt form by allowing eligible entities, such as government agencies, to make tax-exempt purchases within the city. It requires similar information to verify the buyer's status and the nature of the purchase, ensuring that the exemption is valid and properly documented.
Lastly, the New York State Nonprofit Organization Certificate is a document that allows nonprofit organizations to purchase goods and services without incurring sales tax. This certificate is similar to the Hotel Tax Exempt form because it serves to verify the tax-exempt status of the organization. Both forms require the organization to provide identifying information and affirm their exempt status, helping to streamline transactions for qualified entities.
When filling out the New York Hotel Tax Exempt form, there are several important steps to follow. Here’s a list of things you should and shouldn’t do:
Understanding the New York Hotel Tax Exempt form can be challenging. Here are ten common misconceptions about this form, along with clarifications to help you navigate the process.
By addressing these misconceptions, individuals can better understand their rights and responsibilities when using the New York Hotel Tax Exempt form.
Key Takeaways for Using the New York Hotel Tax Exempt Form