Form ST-3, Resale Certificate, is a legal document you need to fill out to gain tax exemption for the goods you plan to resell in the State of New Jersey. The retailer who wishes to buy products to resell them later in an ordinary course of business may use this document to avoid paying sales tax twice. Instead, the retailer will charge sales tax to their customers on the final value of the goods that are resold. The resale certificate does not expire and will serve as evidence why sales tax was not collected on a particular transaction.
This form was released by the New Jersey Division of Taxation, a component of the state's Department of the Treasury. The latest version of the form was issued on November 1, 2021, with all previous editions obsolete.
Resale Certificates (or "Reseller Permits") are issued by the New Jersey Division of Taxation. Download a Form ST-3 fillable version from the link below.
A Resale Certificate is completed by a purchaser and handed in to the seller when buying items or supplies intended for resale (or for manufacturing goods that will later be sold). These kinds of purchases - accompanied by a completed Form ST-3 - can be legally made without paying sales.
Before filing the form, the purchaser must first apply for a New Jersey Business Tax Identification Number. The New Jersey Business Tax Identification Number is applied for via Form NJ-REG.
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