*Temporary vendors must issue a single-use certificate.
To the purchaser:
You may not use this certificate to purchase items or services that are not for resale. If
you purchase tangible personal property or services for resale, but use or
consume the tangible personal property or services yourself in New York State, you must
report and pay the unpaid tax directly to New York State. Any misuse of
this certificate will result in tax liabilities and substantial penalty and interest.
(Contractors may not use this certificate to purchase materials and supplies.)
• for resale in its present form or for resale as a physical
of tangible personal property;
• for use in performing taxable services where the property will become a
physical component part of the property upon which the services will be
performed, or the property will actually be transferred to the purchaser of
the taxable service in conjunction with the performance of the service