ST-129 is the certificate that a government employee on official business gives to a hotel, short-term rental unit operator or booking service to claim exemption from New York State and local sales tax on the room. The New York State Department of Taxation and Finance issues it, and it may be used only by employees of the United States, New York State or New York political subdivisions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Tax Department.
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What is ST-129?
Form ST-129, Exemption Certificate for Occupancy by Government Employees, is the New York State and Local Sales and Use Tax certificate that a government employee gives to a hotel, short-term rental unit operator or booking service to certify that the stay is exempt from state-administered sales taxes.
By signing it, the employee certifies three things: that he or she works for the governmental entity named on the form, that the entity has paid or will pay the occupancy charges, and that the charges are incurred in the performance of official duties. The operator keeps the completed certificate as evidence of exempt occupancy.
The exemption covers state-administered New York State and local sales taxes, including the unit fee in New York City. The form notes that 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.
The Tax Department's instructions explain which entities count. New York State entities include agencies, instrumentalities, public corporations and political subdivisions such as counties, cities, towns, villages and school districts. The United States and its agencies and instrumentalities are also exempt. Other states and their agencies and political subdivisions do not qualify; the form gives the city of Boston and the state of Vermont as examples.
The form also warns that misuse can bring civil and criminal sanctions in addition to the tax and interest due.
Who needs to file ST-129?
Employees of the United States, New York State or a political subdivision of New York State who rent a room in a hotel or short-term rental unit while on official government business use Form ST-129. The form states that it may only be used by these government employees.
- Employees of New York State entities: agencies, instrumentalities, public corporations and political subdivisions (counties, cities, towns, villages and school districts).
- Federal employees: employees of the United States and its agencies and instrumentalities, such as the examples the form lists.
- Hotel operators, short-term rental unit operators and booking services: they do not complete the form; they collect it and keep it as evidence of exempt occupancy.
Do not use this form if you work for another state or one of its agencies or political subdivisions: they do not qualify for the New York sales tax exemption. The form is for official business only, so it does not cover a personal stay.
If you stay at more than one location, you must complete a certificate for each location. In a group traveling on official business, each person completes a separate certificate and gives it to the operator or booking service.
When to file ST-129
Give the completed ST-129 to the hotel operator, short-term rental unit operator or booking service when you book or check in. The form says the certificate should be presented at check-in or upon booking.
The operator's deadline is firm: the certificate must be presented no later than 90 days after the last day of the first period of occupancy. If an operator accepts it after 90 days, the operator has the burden of proving that the occupancy was exempt.
Complete a new certificate for each location and, in a group, for each traveler. The operator must keep the certificate for at least three years after the later of the due date of the last sales tax return to which it applies or the date the return was filed. The form sets no renewal cycle.
Documents you need
- Appropriate and satisfactory identification, shown by the employee to the hotel operator, short-term rental unit operator or booking service when presenting the certificate; the operator should not accept the certificate without it.
How to fill out ST-129
Confirm you may use this form
Check that you are an employee of the United States, New York State or a New York political subdivision, and that the stay is on official business. Employees of other states do not qualify.
Enter the operator's name
Write the name of the hotel, short-term rental unit operator or booking service in the first box.
Enter the dates of occupancy
Fill in From: and To: with the first and last dates of your stay at that business.
Enter the operator's address
Give the address (number and street), city, state, ZIP code and country of the business where you are staying.
Read the certification
The certification states that you are a governmental employee, that the entity pays the charges, and that the charges arise from your official duties. It also warns about penalties for willful misuse.
Name your governmental entity
In Governmental entity (federal, state, or local), enter the entity you work for. In Agency, department, or division, enter your agency, department or division.
Enter your name and title
Print your name under Employee name (print) and enter your position under Employee title.
Sign and date the certificate
Sign in Employee signature and enter the Date prepared.
Prepare one for each location
If you stay at more than one location, complete a separate certificate for each. Each traveler in a group completes his or her own.
Review and download the completed PDF
Check every entry against your booking, then download or print the completed PDF from FillingPDF. Give it to the operator as described under How to submit, with your identification.
How to submit ST-129
ST-129 is not filed with the Tax Department. You hand the completed certificate to the hotel operator, short-term rental unit operator or booking service.
- At booking or check-in: give the signed and dated certificate to the operator or booking service and show appropriate identification. The operator should not accept the certificate unless your identification is satisfactory.
- Payment: the exemption is valid if you pay with cash, a personal check or credit/debit card, or a government-issued voucher or credit card.
- Operator's copy: the operator keeps the certificate and must make it available to the Tax Department on request.
For questions, the Tax Department lists its Sales Tax Information Center at 518-485-2889, forms and publications orders at 518-457-5431, and its website at www.tax.ny.gov. Text telephone (TTY) or TDD users can dial 7-1-1 for the New York Relay Service. FillingPDF lets you fill out and download the PDF; delivery follows the steps above.
Common mistakes to avoid
- Using the form as an employee of another state or its agencies or political subdivisions; the instructions say they do not qualify for the exemption.
- Using one certificate for several stays; you must complete a separate certificate for each location.
- Having one traveler's certificate cover a group; each person traveling on official business must complete and give a separate certificate.
- Leaving fields blank; the instructions say to complete all information requested on the form.
- Presenting the certificate more than 90 days after the last day of the first period of occupancy, which shifts the burden of proving the exemption to the operator.
- Using the certificate for a stay that is not on official government business or whose charges the governmental entity is not paying.
- Not signing and dating the certificate, or arriving at check-in without the identification the operator needs to accept it.
- Issuing the certificate willfully to evade tax; the form warns of civil penalties and possible felony prosecution.
Frequently asked questions
What is Form ST-129 used for?
Form ST-129 is the New York exemption certificate that government employees give a hotel, short-term rental unit operator or booking service for a stay on official business. It certifies the exemption from state-administered New York State and local sales taxes on the occupancy charges.
Who can use Form ST-129?
Only employees of the United States, New York State or New York political subdivisions, renting a room on official government business. Employees of other states, such as the examples the form gives for Boston and Vermont, do not qualify for the exemption.
Do I send ST-129 to the NY Tax Department?
No. You give the completed certificate to the hotel operator, short-term rental unit operator or booking service at booking or check-in. The operator keeps it as evidence of exempt occupancy and must make it available to the Tax Department on request.
What payment methods are valid with ST-129?
The exemption certificate is valid if the employee pays with cash, a personal check or credit/debit card, or a government-issued voucher or credit card. Present appropriate identification as well, since the operator should not accept the certificate without it.
Do I need a separate ST-129 for each hotel or each traveler?
Yes. Complete a certificate for each location where you stay on official business. In a group traveling on official business, each person completes a separate certificate and gives it to the operator or booking service.
How long must the hotel keep Form ST-129?
At least three years after the later of the due date of the last sales tax return to which the certificate applies or the date the return was filed. The operator must keep it and provide it to the Tax Department upon request.
What is the deadline to present an ST-129?
Present it at booking or check-in. The latest time is 90 days after the last day of the first period of occupancy; if an operator accepts it later, the operator has the burden of proving that the occupancy was exempt.
What happens if I misuse Form ST-129?
Misuse can bring civil and criminal sanctions in addition to the tax and interest due: a penalty on the tax due, a separate penalty for each fraudulent certificate, and possible felony prosecution. Contact the Tax Department's Sales Tax Information Center at 518-485-2889 with questions.
Can I fill out Form ST-129 online on FillingPDF?
Yes. You can fill out the ST-129 PDF online on FillingPDF and download or print it. FillingPDF is independent of the Tax Department and does not file or send the certificate; you give it to the hotel or rental operator yourself.
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