New Jersey Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| Resale Exemption | ST-3 | Purchaser | Create |
| Government Purchases | ST-4 | Purchaser | Create |
| Agricultural Exemption | ST-4 | Purchaser | Create |
| Manufacturing Exemption | ST-4 | Purchaser | Create |
| Exempt Use by Churches and Religious Organizations | ST-5 | State | Forward |
| Sales to Qualified Organizations | ST-5 | State | Forward |
| Exemption for Certain Nonprofits | ST-5 | State | Forward |
| Nonprofit Organization Exemption | ST-5 | State | Forward |
| Certificate of Exempt Capital Improvement | ST-8 | Purchaser |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
- All exemption certificates must be completed fully to be valid.
- The New Jersey Division of Taxation may verify the legitimacy of exemption claims.
- Sellers should retain copies of exemption certificates for at least four years.
- Misuse of exemption certificates can lead to penalties and back taxes.
- Nonprofit organizations must provide proof of tax-exempt status to qualify.