N.Y. Comp. Codes R. & Regs. tit. 20 § 529.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 529.4 - United Nations or other international organizations

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.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 529.4