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New York: Exemption Forms for Tractors and Semitrailers


 Taxable or exempt in New York?

Certain tractors, trailers, semitrailers and omnibuses may be purchased exempt from sales tax in New York. For the exemption to be valid, the buyer must provide the seller with a properly completed Form ST-121.1. Misuse of the exemption certificate could result in penalties, criminal felony prosecution, and a revocation of a Certificate of Authority, if applicable.

Exempt

The following items are exempt from New York sales tax when purchased with a valid ST-121.1:

  • Qualifying tractor, trailer, or semitrailer:  vehicle used in combination, where the gross vehicle weight of the combination exceeds 26,000.
  • Tangible personal property for installation on qualifying tractors, trailers, or semitrailers, for their equipping, maintenance or repair.
  • Installation, maintenance or repair services performed on qualifying tractors, trailers, or semitrailers, or performed on tangible personal property installed on these vehicles.
  • Qualifying omnibus: a motor vehicle weighing at least 26,000 pounds and measuring at least 40 feet in length, used to transport persons for hire by an omnibus carrier operating with a certificate or permit issued by the New York State Department of Transportation or an appropriate agency of the United States.
  • Parts, equipment and lubricants used in operating a qualifying omnibus.
  • Installation, maintenance or repair services performed on qualifying omnibus or performed on parts, equipment or lubricants used in the operation of the qualifying omnibus.

Not exempt

ST-121.1 may not be used to purchase the following:

  • Equipment not installed as part of a qualifying tractor, tractor, trailer or semitrailer, unless sold as part of the original equipment. Examples include hand tools, reflectors, and road flares.
  • Motor fuel or diesel motor fuel.
  • Non-qualifying vehicles or omnibuses.
  • Services for, or property to be installed on, non-qualifying vehicles.
  • Shop equipment such as battery charges, part washers, service jacks and tire changers.

New York State Department of Taxation and Finance.

Automated sales tax software simplifies sales tax and manages sales tax exemption certificates for businesses in New York and elsewhere. Learn more.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.