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Department of Taxation and Finance

Exempt organizations and governmental entities

Sales to certain individuals and organizations are generally not subject to sales tax. Exempt purchasers include the United States of America, the State of New York, the United Nations, Industrial Development Agencies and Authorities (IDAs), and exempt organizations such as religious, charitable and educational organizations that have qualified for exempt status under the Tax Law. Each exempt purchaser must exercise its right to exemption by submitting the proper exemption document.

For more information, see:

Sales Tax Exempt Organization video

Video: NYS Sales Tax
Exempt Organizations

Sales Tax Exempt Certificates video

Video: NYS Sales Tax
Exemption Certificates