New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 529 - Exempt Organizations
Section 529.4 - United Nations or other international organizations
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 529.4
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1116(a)(3)
(a) As purchaser.
(1) The United Nations or any other
international organization of which the United States of America is a member
(hereinafter referred to as international organizations) is not subject to the
sales tax when it is the purchaser, consumer or user of tangible personal
property or services or when it is the occupant of hotel rooms or a patron at a
place of amusement, club, roof garden, cabaret or similar place.
(2)
(i) In
order to obtain exemption from the sales or use tax, international
organizations are required to submit a request for the exemption on the
letterhead of the organization, stating the basis for its claimed exemption
from tax. The request must be signed by a responsible officer of the
organization and sent to the Department of Taxation and Finance, Taxpayer
Assistance Bureau, W.A. Harriman Campus, Albany, NY 12227.
(ii) In addition to the information
specifically requested by this section, the department may require any
additional information deemed necessary for a proper determination of whether
an organization is exempt and may prescribe the form in which the proof of
exemption will be furnished.
(iii)
Upon approval of the application, the Taxpayer Assistance Bureau will issue to
each qualifying international organization a numbered exempt organization
certificate.
Cross-reference:
For applicable general regulations, including denials and revocations, see subdivision (j) of section 529.1 of this Part.
(3) An
international organization, to exercise its right to exemption from the sales
tax, must be the direct purchaser, occupant or patron of record and the direct
payer of record. Direct purchaser, occupant or patron as used
in this paragraph includes any agent or employee authorized by the organization
to act on its behalf in making such purchases, provided the organization and
its agent are both identified on any bill or invoice. An international
organization is the direct payer of record where payment is made by the
organization or from its funds directly to the vendor. When making purchases,
the organization is required to furnish its vendors with a properly completed
exempt organization certification.
(4) An exempt organization certification is
properly completed when it contains the:
(i)
name and address of the vendor;
(ii) name and address of the international
organization;
(iii) number assigned
to the exempt organization certificate;
(iv) signature of a responsible officer of
the international organization; and
(v) date the certification was
issued.
(b) As vendor.
(1) Sales by
international organizations of tangible personal property or services are
subject to tax when they are of a kind ordinarily sold by private persons. When
sales by international organizations are of a kind not ordinarily sold by
private persons, such sales are not subject to tax.
(2) However, sales by the United Nations or
its agencies within the United Nations headquarters district are not subject to
tax in view of the provisions of the charter of the United Nations, the
International Organizations Immunities Act and the agreement between the United
States and the United Nations approved by joint resolution of Congress of
August 4, 1947.
(3) Failure by an
international organization to collect tax on transactions which are subject to
tax does not relieve the purchaser from his liability to pay the tax due. The
tax due and not collected by the international organization must be paid by the
purchaser directly to the Department of Taxation and Finance. See Part 532 of
this Title.
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