The New York County Use Tax Exemption Certificate is a form issued by the New York State Department of Taxation and Finance that exempts a taxpayer from paying county use tax on certain purchases. This certificate can be used when purchasing tangible personal property and services within a specific county in New York. There are two types of New York County Use Tax Exemption Certificates: the General Exemption Certificate and the Resale Certificate. The General Exemption Certificate is used by organizations, businesses, or individuals who are exempt from paying county use tax. The Resale Certificate is used by businesses who are reselling tangible personal property or services, and who are required to pay county use tax on the purchase of the items or services for resale.