New York 359-f(2) Exemption Instruction Sheet is a form used by taxpayers in New York to claim an exemption from the state's sales and use tax law. The form is used to claim an exemption for tangible personal property or services purchased for a business purpose. There are three types of New York 359-f(2) Exemption Instruction Sheet: Form ST-119.1, Form ST-119.2, and Form ST-119.3. Form ST-119.1 is used for purchases made from a vendor; Form ST-119.2 is used for purchases made from a catalog or mail order; and Form ST-119.3 is used for purchases made from an out-of-state vendor. The form must be completed and signed by the purchaser and the vendor and must include an explanation of the exemption being claimed, as well as the purchaser's name, address, and tax identification number.