"Streamline Sales & Use Tax Agreement - Certificate of Exemption" - New Jersey

Streamline Sales & Use Tax Agreement - Certificate of Exemption is a legal document that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey.

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Streamlined Sales and Use Tax Agreement – New Jersey
Certificate of Exemption
Do not send this form to the Streamlined Sales Tax Governing Board.
Send the completed form to the seller and keep a copy for your records.
This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify
to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this ex-
emption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale.
The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if
the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption
on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based
exemption.
1.
Check if you are attaching the Multistate Supplemental form.
If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption.
2.
Check if this certificate is for a single purchase and enter the related invoice/purchase order #_______________________.
3.
Please print___________________________________________________________________________________________
Name of purchaser
__________________________________________________________________________________________________________________
Business Address
City
State
Zip Code
__________________________________________________________________________________________________________________
Purchaser’s Tax ID Number
State of Issuance
Country of Issuance
__________________________________________________________________________________________________________________
If not Tax ID enter
FEIN
Driver’s License Number/State Issued ID Number
Foreign diplomat number
one of the following:
State of Issuance:
Number:
__________________________________________________________________________________________________________________
Name of seller from whom you are purchasing, leasing or renting
__________________________________________________________________________________________________________________
Seller’s address
City
State
Zip Code
__________________________________________________________________________________________________________________
4.
Type of business. Circle the number that describes your business.
01 Accommodation and food services
11
Transportation and warehousing
02 Agricultural, forestry, fishing, hunting
12
Utilities
03 Construction
13
Wholesale trade
04 Finance and insurance
14
Business services
05 Information, publishing, and communications
15
Professional services
06 Manufacturing
16
Education and health-care services
07 Mining
17
Nonprofit organization
08 Real estate
18
Government
09 Rental and leasing
19
Not a business
10 Retail trade
20
Other (explain)________________________
5.
Reason for exemption. Circle the letter that identifies the reason for exemption.
A
Federal government (department) _______________
H
Agriculture production #________________________
B
State or local government (name) _______________
I
Industrial production/manufacturing #_____________
C
Tribal government (name) _____________________
J
Direct pay permit # ___________________________
D
Foreign diplomat # ___________________________
K
Direct mail # ________________________________
E
Charitable organization # ______________________
L
Other (explain) ______________________________
F
Religious organization ________________________
M
Educational organization # _____________________
G Resale # __________________________________
6. Sign here.
I declare that the information on this certificate is correct and complete to the best of my knowledge and belief.
Signed authorized purchaser
Print name here
Title
Date
_________________________________________________________________________________________________________
Streamlined Sales and Use Tax Agreement – New Jersey
Certificate of Exemption
Do not send this form to the Streamlined Sales Tax Governing Board.
Send the completed form to the seller and keep a copy for your records.
This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify
to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this ex-
emption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale.
The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if
the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption
on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based
exemption.
1.
Check if you are attaching the Multistate Supplemental form.
If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption.
2.
Check if this certificate is for a single purchase and enter the related invoice/purchase order #_______________________.
3.
Please print___________________________________________________________________________________________
Name of purchaser
__________________________________________________________________________________________________________________
Business Address
City
State
Zip Code
__________________________________________________________________________________________________________________
Purchaser’s Tax ID Number
State of Issuance
Country of Issuance
__________________________________________________________________________________________________________________
If not Tax ID enter
FEIN
Driver’s License Number/State Issued ID Number
Foreign diplomat number
one of the following:
State of Issuance:
Number:
__________________________________________________________________________________________________________________
Name of seller from whom you are purchasing, leasing or renting
__________________________________________________________________________________________________________________
Seller’s address
City
State
Zip Code
__________________________________________________________________________________________________________________
4.
Type of business. Circle the number that describes your business.
01 Accommodation and food services
11
Transportation and warehousing
02 Agricultural, forestry, fishing, hunting
12
Utilities
03 Construction
13
Wholesale trade
04 Finance and insurance
14
Business services
05 Information, publishing, and communications
15
Professional services
06 Manufacturing
16
Education and health-care services
07 Mining
17
Nonprofit organization
08 Real estate
18
Government
09 Rental and leasing
19
Not a business
10 Retail trade
20
Other (explain)________________________
5.
Reason for exemption. Circle the letter that identifies the reason for exemption.
A
Federal government (department) _______________
H
Agriculture production #________________________
B
State or local government (name) _______________
I
Industrial production/manufacturing #_____________
C
Tribal government (name) _____________________
J
Direct pay permit # ___________________________
D
Foreign diplomat # ___________________________
K
Direct mail # ________________________________
E
Charitable organization # ______________________
L
Other (explain) ______________________________
F
Religious organization ________________________
M
Educational organization # _____________________
G Resale # __________________________________
6. Sign here.
I declare that the information on this certificate is correct and complete to the best of my knowledge and belief.
Signed authorized purchaser
Print name here
Title
Date
_________________________________________________________________________________________________________
Streamlined Sales and Use Tax Agreement
Certificate of Exemption – Multistate Supplemental
Name of Purchaser
STATE
Reason for Exemption
Identification Number (if required)
AR
__________________________________________________
_______________________________________
GA
__________________________________________________
_______________________________________
IA
__________________________________________________
_______________________________________
IN
__________________________________________________
_______________________________________
KS
__________________________________________________
_______________________________________
KY
__________________________________________________
_______________________________________
MI
__________________________________________________
_______________________________________
MN
__________________________________________________
_______________________________________
NC
__________________________________________________
_______________________________________
ND
__________________________________________________
_______________________________________
NE
__________________________________________________
_______________________________________
NJ
__________________________________________________
_______________________________________
NV
__________________________________________________
_______________________________________
OH
__________________________________________________
_______________________________________
OK
__________________________________________________
_______________________________________
RI
__________________________________________________
_______________________________________
SD
__________________________________________________
_______________________________________
TN*
__________________________________________________
_______________________________________
UT
__________________________________________________
_______________________________________
VT
__________________________________________________
_______________________________________
WA
__________________________________________________
_______________________________________
WI
__________________________________________________
_______________________________________
WV
__________________________________________________
_______________________________________
WY
__________________________________________________
_______________________________________
*SSUTA Direct Mail provisions are not in effect for Tennessee.
The following nonmember states will accept this certificate for exemption claims that are valid in their respective state. SSUTA Direct Mail provisions do
not apply in these states.
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
XX
__________________________________________________
_______________________________________
Streamlined Sales and Use Tax Agreement – New Jersey
Certificate of Exemption Instructions
Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must
complete all fields on the exemption certificate and provide the fully completed certificate to the seller in order
to claim exemption.
Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are claim-
ing. You will be held liable for any tax and interest, and possibly penalties imposed by the member state due
the tax on your purchase, if the purchase is not legally exempt.
Purchaser instructions for completing the exemption certificate
1.
Some purchasers may wish to complete a single certificate for multiple states where they
conduct business and, regularly, make exempt purchases from the same seller. If you do,
check the box on the front of the SSUTA Certificate of Exemption to indicate that you are
attaching the Multi-state Supplemental form.
CAUTION: Certificates completed with a multistate supplement may include non- member
states of the SST Governing Board, provided those states have agreed to accept the SSUTA
Certificate of Exemption. Both sellers and purchasers MUST BE AWARE that these additional
non-member states may not have adopted the SSUTA provisions for Multiple Points of Use
and Direct Mail. Additionally, completion of this certificate in its entirety may not fully relieve the
seller from liability unless non-member states’ requirements have been met.
If you are not attaching the Multistate Supplemental form, enter the two-letter postal
abbreviation for the state under whose laws you are claiming exemption. For example, if you
are claiming an exemption from sales or use tax imposed by the state of Minnesota, enter
“MN” in the boxes provided. If you are claiming exemption for more than one member state,
complete the SSUTA Certificate of Exemption: Multistate Supplemental form.
2.
Single purchase exemption certificate: Check this box if this exemption certificate is being
used for a single purchase. Include the invoice or purchase order number for the transaction.
If this box is not checked, this certificate will be treated as a blanket certificate. A blanket
certificate continues in force so long as the purchaser is making recurring purchases (at least
one purchase within a period of twelve consecutive months) or until otherwise cancelled by the
purchaser.
3.
Purchaser information: Complete the purchaser and seller information section, as requested.
An identification number for you or your business must be included. Include your state tax
identification number and identify the state and/or country that issued the number to you. If you
do not have a state tax identification number, enter the Federal Employers Identification
Number (FEIN) issued to your business, or if no FEIN number is required, enter your personal
driver’s license number and the state in which it is issued. Foreign diplomats and consular
personnel must enter the individual tax identification number shown on the sales tax exemption
card issued to you by the United States Department of State’s Office of Foreign Missions.
Multistate Purchasers: The purchaser should enter its headquarters address as its business
address.
4.
Type of business: Circle the number that best describes your business or organization. If
none of the categories apply, circle number 20 and provide a brief description.
5.
Reason for exemption: Circle the exemption that applies to you or your business and enter
the additional information requested for that exemption. If the member state that is due tax on
your purchase does not require the additional information requested for the exemption reason
code circled, enter “NA” for not applicable on the appropriate line. New Jersey law does not
allow for the exemptions referenced in C, E and F. Therefore, those exemptions have been
stricken.
Exemptions not listed: The New Jersey Division of Taxation issues pre-printed exemption
forms directly to taxpayers that qualify for exemption under UEZ (the Urban Enterprise Zone
program), BRRAG (Business Retention and Relocation Assistance Grant Program), or are
qualified Exempt Organizations. Your UZ-4, UZ- 5-SB, ST-4 (BRRAG), or ST-5 must be
supplied to claim exemption on these grounds.
If some other exemption that is not listed applies, circle “L Other” and enter an explanation.
The explanation for “L Other” must include a clear and concise explanation of the reason for
the exemption claimed. Some more common exemptions that may be listed as explanation
could be: wrapping materials, research and development, commercial truck, etc.
Multistate Purchasers: Attach the SSUTA Certificate of Exemption – Multistate Supplemental
Form and indicate the applicable reason for exemption and identification number (if required)
for each of the additional states in which the purchaser wishes to claim exemption from tax.
CAUTION: The exemptions listed are general exemptions most commonly allowed by member
states. However, each state’s laws governing exemptions are different. New Jersey law
provides for several exemptions that are not specifically named on this form. For general
information on the taxability of common goods and services, and the applicability of the sales
tax exemptions allowed under New Jersey law, see the Division’s website at:
www.state.nj.us/treasury/taxation.
Seller: You are required to maintain proper records of exempt transactions and provide those
records to Member states of the SST Governing Board, Inc., when requested. These
certificates may be provided in paper or electronic format. If a paper exemption certificate is
not forwarded by the purchaser, but instead the data elements required on the form are
otherwise captured by the seller, the seller must maintain such data and make it available to
Member states in the form in which it is maintained by the seller.
You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for
which the purchaser provided you with this exemption certificate, even if it is ultimately determined
that the purchaser improperly claimed an exemption, provided all of the following conditions are met:
1.
All fields on the exemption certificate are completed by the purchaser or the required
information is captured and maintained. (The reason code ID # in Section 5 is not required for
the exemption certificate to be fully completed.);
2.
The fully completed exemption certificate (or the required information) is provided to you at the
time of sale or as otherwise provided by Section 317 of the SSUTA;
3.
If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the
purchaser is) the state that would otherwise be due the tax on the sale allows the specific
entity-based exemption claimed by the purchaser if the purchase was made at a sale location
operated by the seller within that state;
4.
If a business purchaser claims a multiple points of use exemption reason code (note that
effective dates for this exemption may vary by state) as provided under Section 312 of the
SSUTA, and the items being purchased are not tangible personal property other than computer
software;
5.
You do not fraudulently fail to collect the tax due; or
6.
You do not solicit customers to unlawfully claim an exemption.
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