Utilities used to produce tangible personal property or a film ensuring the necessary working pressure in an underground gas storage facility.operating an electric transmission or distribution line or.Gas or electricity or gas or electric service used or consumed directly and exclusively to provide gas or electric service consisting of:.Utilities used to provide utility services ( Note: This exemption does not apply to a cable system operator or a direct broadcast satellite system operator.) Machinery, equipment, and other tangible personal property (including parts, tools, and supplies) used directly and predominantly by the broadcaster in the transmission of live or recorded programs over the air or through a cable television or direct-broadcast satellite system.Machinery, equipment, or other tangible personal property (including parts, tools, and supplies) used by television or radio broadcasters directly and predominantly in the production (including post production) of live or recorded programs used by a broadcaster predominantly for the purpose of broadcast over the air or for transmission through a cable television or direct-broadcast satellite system.Note: A Certificate of Authority is not required if you are engaged exclusively in providing Internet access services for sale. Tangible personal property used directly and predominantly in providing telecommunications services or Internet access services, or both, for sale.Telecommunications or Internet access services Producing, fabricating, processing, printing, and imprinting (including editing, dubbing, and mixing) the property described above.Tangible personal property used directly and predominantly in the production (including editing, dubbing, and mixing) of a film for sale.Installing, repairing, maintaining, or servicing the property described above.Machinery and equipment, including parts, tools, and supplies, used or consumed directly and predominantly in the production of tangible personal property, gas, electricity, refrigeration, or steam for sale.Production of tangible personal property or utilities Please see the instructions for Form ST-121 for additional details on each of these exemptions. Primarily means that the property or service is used 50% or more of the time directly for the purpose for which an exemption is claimed.Įxamples of tangible personal property and services related to production that you may purchase exempt from sales tax with Form ST-121 are listed and generally described in the chart below.Exclusively means that the property or service is used 100% of the time directly for the purpose for which an exemption is claimed, and.Predominantly means that the property or service is used more than 50% of the time directly for the purpose for which an exemption is claimed,.You may use Form ST-121 as a single-purchase certificate, or as a blanket certificate covering the first and subsequent purchases of the same general type of property or service from the same seller.Įxcept as noted in this bulletin and in the instructions for Form ST-121, you must have a valid Certificate of Authority when you use Form ST-121 to make tax-free purchases.
See TSB-M-07(1)S, Electronic Resale and Exemption Documents for Sales and Compensating Use Taxes. Sales tax exemption certificates may also be issued and accepted electronically. You must give the seller a properly completed Form ST-121 within 90 days after the delivery of the property or performance of the service. The seller keeps the certificate and may then sell you certain property or services without charging sales tax. You must complete all required entries and sign and date the form. If you are the purchaser, fill out Form ST-121 and give it to the seller.
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