Issues
| · | Urban Enterprise Zones |
| · | Tax Exempt Certificates |
| · | NY/NJ Reciprocal Agreement |
| · | Electronic Funds Transfer Program |
| · | Direct Pay Permits |
Resources
| · | NJ State Publications |
| · | NJ Tax Forms |
| · | NY, CT, and PA State Tax Sites |
Organization
| · | Officers & Trustees |
| · | Member Web Sites |
| · | Membership Application |
| · | By-Laws |
| · | Contact Us |
Tax Exempt Certificates
The following types of tax exempt certificate are used in New Jersey:
ST-3 Resale Certificate Information
ST- 3 Resale Certificates may not be issued by contractors on any purchase of materials, supplies, equipment or services.
Exception: Fabricator/contractors and floor covering dealers issue Resale Certificates to suppliers on all purchases of materials.
ST-4 Exempt Use Certificate
Under New Jersey law, certain items are exempt from sales tax if they are purchased for a particular use. A contractor may issue Form ST-4 only when purchasing such "exempt use" items or the materials to be used for their installation. When used for such a purchase, the ST-4 must show the names and sales tax registration numbers of the contractor and any other party to the contract. The certificate must also state the nature of the job and the date the work will start. The primary use of Form ST-4 by a contractor is the purchase of public utility production machinery for use in the production, generation, transmission or distribution of gas, electricity, refrigeration, steam or water for sale or in the operation of sewerage systems.
It is essential that the small square block in the center of the form be filled in showing the subsection of the statue, for example: NJSA 54:32B 8.13a
ST-8 Certificate of Capital Improvement
A Certificate of Capital Improvement is given to a contractor by the property owner when the contractor's work results in a capital improvement. The certificate serves as a basis for the exemption from sales tax on the labor portion of the contractor's bill. The property owner does not have to be registered with the Division of Taxation to issue Form ST-8. The contractor may supply the property owner with an ST-8 Form, or the property owner may obtain one from the Division of Taxation.
This form does not apply to wholesalers. Only a contractor may accept an ST-8.
ST-13 Contractor's Exempt Purchase Certificate
A
contractor issues Form ST-13 to the supplier when making purchases of materials, supplies or services for use in performing work on the real property of an exempt organization, a New Jersey or Federal governmental entity, or a qualified housing sponsor.
To document the sales tax exemption, a qualified exempt organization provides a copy of their Exempt Organization Certificate (Form ST-5) to the contractor. New Jersey or Federal governmental entities must give the contractor a signed purchase order or contract, and a qualified housing sponsor will issue a Housing Sponsor Letter of Exemption.
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