Form ST-125 is used by farmers and commercial horse boarding operators in New York to make tax-exempt purchases of certain goods and services. This form helps eligible businesses reduce their operational costs by allowing them to purchase items without paying sales tax, provided they meet specific criteria.

Farmers engaged in production for sale and commercial horse boarding operators managing at least seven acres with a minimum of 10 horses, who meet the eligibility requirements.

Form ST-125 is the exemption certificate for farmers and commercial horse boarding operators, allowing them to purchase certain goods and services without paying sales tax.

Farmers and commercial horse boarding operators who meet specific eligibility criteria must complete this form to claim sales tax exemptions.

The form must be provided to the seller at the time of purchase or before the first purchase for blanket certificates.