Transcription of Sales Tax Exemption Administration
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Rev. 8/07 Sales Tax Exemption Administration Tax Topic Bulletin S&U-6 Introduction The New Jersey Sales and Use Tax Act (the Act ) imposes a tax on receipts from every retail sale of tangible personal property and some services (except as otherwise provided in the Act). Under certain conditions, exemptions are provided for otherwise taxable transactions. This bulletin explains the proper completion and use of the following New Jersey Exemption certificates used to make qualified exempt purchases: Form ST-3 Resale Certificate Form ST-3NR Resale Certificate for Non-New Jersey Vendors Form ST-4 Exempt Use Certificate Form ST-4 Sales and Use Tax Exemption (BRRAG) Certificate Form ST-5 Exempt Organization Certificate Form ST-6A Direct Payment Certificate Form ST-7 Farmer s Exemption Certificate Form ST-8 Certificat
Sales Tax Exemption Administration Rev. 8/07 2. items of food and drink (except when sold in or by restaurants or similar establishments), and prescription drugs.
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