New York Claim for Sales and Use Tax Exemption Title Registration is a form used by New York State businesses to claim an exemption from sales and use taxes. With this form, businesses are able to obtain a certificate of exemption from New York State Tax Commission. There are two types of New York Claim for Sales and Use Tax Exemption Title Registration: Certificate of Exemption and Certificate of Resale. The Certificate of Exemption is used to exempt a business from paying sales and use taxes on purchases of tangible personal property, for use in the state. The Certificate of Resale is used to exempt a business from paying sales and use taxes on purchases of tangible personal property, for resale in the state. Both forms must be completed and submitted to the New York State Tax Commission in order to receive the exemption.