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The New York Hotel Tax Exempt form, officially known as ST-129, serves as a crucial document for government employees traveling on official business. This form allows qualified individuals to certify their exemption from state and local sales taxes, including the hotel unit fee, while staying in hotels or motels. It is specifically designed for employees of the United States government, New York State, and its political subdivisions. To utilize this form, the employee must provide essential details such as the name and address of the hotel, the dates of occupancy, and their governmental entity. The form requires a certification statement confirming that the employee's charges are being paid by the governmental entity and that the stay is for official duties. It is important to note that the hotel operator must retain this certificate for a minimum of three years, ensuring compliance with tax regulations. Additionally, both the employee and the hotel operator must adhere to specific instructions regarding identification and timely submission of the form to avoid potential penalties. Understanding the intricacies of the ST-129 form can significantly streamline the process of tax exemption for government-related travel in New York.
Similar forms
The New York Hotel Tax Exempt form, known as Form ST-129, shares similarities with several other tax exemption documents. Below is a list of eight documents that are comparable to the New York Hotel Tax Exempt form, along with explanations of their similarities.
- IRS Form 8843: This form is used by certain non-resident aliens to claim exemption from the substantial presence test for tax purposes. Like the ST-129, it serves as a certification for tax exemption related to specific circumstances.
- California Sales and Use Tax Exemption Certificate (BOE-230): This document allows certain government entities to claim exemption from sales tax in California. Similar to the ST-129, it requires certification that the purchase is for official government use.
- Texas Hotel Occupancy Tax Exemption Certificate: This form is used by government employees in Texas to exempt themselves from hotel occupancy taxes. Both forms require identification and verification of government employment.
- Florida Sales Tax Exemption Certificate: Used by government agencies to exempt purchases from sales tax in Florida, this certificate parallels the ST-129 in that it confirms the transaction is for government purposes.
- New Jersey Exempt Use Certificate (ST-4): This certificate is issued to exempt certain purchases from sales tax in New Jersey. It shares the same function of certifying that the purchase is for governmental use.
- Virginia Sales and Use Tax Exemption Certificate: Similar to the ST-129, this form allows Virginia government employees to claim exemption from sales tax for official purchases.
- Illinois Sales Tax Exemption Certificate (ST-2): This document is used by government entities in Illinois to claim tax exemptions. Like the ST-129, it requires the user to provide details about the governmental agency involved.
- Ohio Sales Tax Exemption Certificate: This form allows Ohio government employees to claim exemption from sales tax. Both the Ohio and New York forms require proof of government employment and specify that the transaction is for official duties.
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Department of Taxation and Finance |
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New York State and Local Sales and Use Tax |
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Exemption Certificate |
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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.
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Dates of occupancy |
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To: |
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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
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
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
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
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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.
Common mistakes
Filling out the New York Hotel Tax Exempt form can be straightforward, but there are common mistakes that people often make. One frequent error is failing to provide the correct governmental entity name. This form is specifically for employees of the United States, New York State, or its political subdivisions. It is essential to ensure that the name of the entity is accurate to avoid complications during the exemption process.
Another mistake is not including all required information. The form requests details such as the name of the hotel, dates of occupancy, and the employee's name and title. Omitting any of this information can lead to delays or denial of the tax exemption. Always double-check that every field is filled out completely before submitting the form.
Some individuals overlook the importance of signing and dating the exemption certificate. This step is crucial, as the signature serves as a certification of the employee's status and the accuracy of the information provided. Without a signature and date, the form may be considered invalid, which could result in unexpected charges.
Additionally, it is not uncommon for employees to present the form without proper identification. The hotel operator is required to verify the identity of the individual submitting the exemption certificate. Therefore, bringing a government-issued ID is essential to ensure the process goes smoothly.
Another common error occurs when individuals assume they can use the same exemption certificate for multiple hotel stays. Each hotel stay requires a separate exemption certificate. If a government employee is traveling to different locations, they must fill out a new form for each hotel to maintain compliance with the regulations.
Groups traveling together often make the mistake of thinking one exemption certificate suffices for everyone. Each person in a group must complete their own certificate. This ensures that all individuals are recognized as eligible for the tax exemption, preventing any confusion or issues at the hotel.
Lastly, some employees may present the exemption certificate after the 90-day deadline. The form must be submitted within this time frame following the last day of occupancy. If it is presented later, the hotel operator has the burden of proving that the occupancy was exempt, which can complicate matters significantly.
More About New York Hotel Tax Exempt
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Who can use the New York Hotel Tax Exempt form?
This form is intended for employees of the United States government, New York State, or political subdivisions of New York State. If you are on official business and staying at a hotel or motel, you can use this form to certify that you are exempt from paying state and local sales taxes, including the hotel unit fee in New York City.
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What information is required on the form?
You need to fill out the name of the hotel or motel, the dates of your stay, and your personal details, including your name, title, and the government entity you represent. It is essential to provide accurate information to ensure the validity of the exemption.
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What should I do with the completed form?
Once you have filled out the form, present it to the hotel or motel operator when you check in or check out. You must also show proper identification to verify your employment.
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What if I stay at multiple locations during my trip?
If you stay at more than one hotel or motel while on official business, you need to complete a separate exemption certificate for each location. Each person in a group must also fill out their own certificate.
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What identification do I need to provide?
It is important to provide appropriate and satisfactory identification when presenting the exemption certificate. This helps the hotel or motel operator confirm that you are indeed a government employee on official business.
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How long should the hotel or motel keep the form?
The hotel or motel operator must retain the completed Form ST-129 for at least three years. This period begins from the due date of the last sales tax return related to the exemption or the date the return was filed.
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What happens if I present the form after 90 days?
The hotel or motel must receive the certificate no later than 90 days after your last day of occupancy. If they accept it after this period, they must prove that the occupancy was exempt.
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What payment methods are acceptable when using the exemption certificate?
You may pay your hotel bill using cash, a personal check, a credit or debit card, or a government-issued voucher or credit card. All these methods are valid for claiming the tax exemption.
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Are there penalties for misuse of the exemption certificate?
Yes, there are significant penalties for misusing this certificate. It is crucial to use it only when you are genuinely on official government business to avoid legal consequences.
Misconceptions
Here are six misconceptions about the New York Hotel Tax Exempt form:
- Only federal employees can use the form. This form is available to employees of the United States government, New York State, and its political subdivisions. State employees can also benefit from this exemption.
- The form is only valid for certain hotels. The exemption applies to any hotel or motel in New York State, as long as the employee is on official government business.
- All government employees are automatically exempt from taxes. Employees must be on official business and must complete the form correctly to qualify for the exemption.
- Identification is not necessary when using the form. Proper identification must be presented along with the completed form to the hotel operator.
- Only one exemption certificate is needed for multiple hotel stays. If an employee stays at more than one location, a separate exemption certificate must be completed for each hotel.
- The hotel operator does not need to keep the form. The hotel must retain the completed form for at least three years as proof of the tax exemption.
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Key takeaways
When filling out and using the New York Hotel Tax Exempt form, there are several important points to keep in mind. Below are key takeaways to ensure proper use of the form:
- Eligibility: Only employees of the United States government, New York State, or its political subdivisions can use this form for tax exemption.
- Completing the Form: Fill in all requested information, including the name of the hotel, dates of occupancy, and your government agency details.
- Submission: Present the completed Form ST-129 to the hotel or motel operator at check-in or check-out, along with proper identification.
- Multiple Stays: If you stay at different locations during official business, a separate exemption certificate must be completed for each hotel.
- Group Travel: Each individual in a group traveling on official business must complete their own exemption certificate.
- Record Keeping: Hotels must retain the completed form for at least three years and must be able to provide it upon request from the Tax Department.
- Time Limit: The exemption certificate must be presented no later than 90 days after the last day of occupancy to be valid.
- Payment Methods: You can pay for your stay using cash, personal checks, credit/debit cards, or government-issued vouchers/cards without losing the exemption.
Understanding these points will help ensure that the tax exemption process is smooth and compliant with New York State regulations.
New York Hotel Tax Exempt: Usage Guide
Completing the New York Hotel Tax Exempt form is a straightforward process that requires careful attention to detail. This form is necessary for government employees who are traveling on official business and wish to claim exemption from certain taxes while staying in hotels or motels. Follow the steps below to ensure the form is filled out correctly.
- Begin by writing the name of the hotel or motel where you will be staying.
- Fill in the dates of occupancy. Indicate the start date in the "From" field and the end date in the "To" field.
- Provide the address of the hotel or motel, including the street number, city, state, ZIP code, and country.
- In the Certification section, confirm that you are an employee of a governmental entity. Clearly state the name of the governmental entity (federal, state, or local) you represent.
- List your agency, department, or division in the space provided.
- Print or type your name as the employee filling out the form.
- Indicate your title within the governmental entity.
- Sign the form in the Employee signature section.
- Finally, write the date you prepared the form.
Once you have completed the form, present it to the hotel or motel operator upon check-in or check-out. Remember to carry proper identification to verify your employment status. If you are staying at multiple locations or traveling in a group, ensure each individual completes their own form. Keeping these details in mind will help facilitate a smooth check-in process.