New York

NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes, forms are required. New York State and Local Sales and use Tax Exemption Certificate ST-129 for Lodging
Note: Form ST-129 cannot be used to claim exemption from locally imposed and administered hotel occupancy taxes, also known as local bed taxes. When presenting the certificate you must also provide Government identification..

Who do I contact if I have questions?
New York Department of Taxation and Finance
(518) 485-2889

*Updated 04/26/2022