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Capital Improvement Jobs

When certain work is done that is deemed 'capital Improvement' (i.e., new plantings, landscape construction, certain tree removal/repacement projects) the property owner is exempt from paying sales tax on the job's labor. However, the property owner is still obligated to pay NYS sales tax on the cost of any materials used. In most cases, my invoices will include the remembursement of the sales tax paid up front by me on any materials used on the job, in the body of the invoice.

In these cases where this tax exemption status is valid, NYS requires that the customer completes a ST-124 form, which I'm required to keep on file. Upon receiving this form with your invoice, please sign (Signature of customer) and returned to me with your payment. Thank you.

To download the ST-124; NYS Capital Improvement exemption form; click here:

Also, to download ST-120; NYS Resale Certificate form; click here:

And, to download ST-119.2; NYS Application for an Exempt Organization Certificate (ST-119) form; click here:

For ST-119.2; Instructions form; click here:

(for additional information) New York State Tax Department: