Sales Tax Exemption Administration

Rev. 8/19 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 Pa

qualified individuals and businesses to purchase taxable merchandiseand services tax -free. Each exemption certificate has its own specific use. In addition, New Jersey sellers and purchasers may accept and issue the Streamlined Sales and Use Tax Certificate of Exemption (ST-SST) in lieu of the exemption certificates issued by the Division.

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  Exemption, Certificate, Exemption certificate, Tax exemption

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