Form ST-10V "Vessel Dealer Sales and Use Tax Exemption Report" - New Jersey

What Is Form ST-10V?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2006;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-10V by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form ST-10V "Vessel Dealer Sales and Use Tax Exemption Report" - New Jersey

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ST-10V
STATE OF NEW JERSEY
DEPARTMENT OF THE TREASURY
(6-06)
DIVISION OF TAXATION
VESSEL DEALER SALES AND USE TAX EXEMPTION REPORT
(See Reverse Side for Instruction)
Vessel Dealer __________________________________________________________________
Tax Number ________________________________
Address_______________________________________________________________________
Dealer No.__________________________________
I
PURCHASE INFORMATION
(a) Purchaser (please print or type) ___________________________________________________________________________________
(b) FID# or last 3 digits of your SS# ________________________________
(c) Date of Purchase _________________________
(d) New Jersey Address_________________________________________________________ Tel. No.__________________________
(Street)
(City)
(State)
(e) Out-of-State Address_________________________________________________________ Tel. No.__________________________
(Street)
(City)
(State)
(f) Driver’s License, State & No.________________________ Auto Registration, State & No.___________________________________
(g) If a corporation, state and date of incorporation __________________________ (h) Corp. Identification #_____________________
If a foreign corporation, is it authorized to do business in New Jersey? . . . . . .
Yes
No
If yes, Date ___________________
II
VESSEL IDENTIFICATION DATA
Make___________________________________ Model ______________ Year ________ Length __________ Hull No.________________
Sail
Engine
Make _______________________________H.P.____________ Serial No.________________________
III
DELIVERY AND USE INFORMATION
(a) State or Place of Registration/Documentation (Circle Appropriate Word) _________________________________________________
(b) Address of delivery location ____________________________________________________________________________________
(1) Person or company delivering vessel to purchaser ________________________________________________________________
Address __________________________________________________________ Tel. No. ________________________________
(2) Is the above named person or company an employee or agent of the purchaser? . . . . . . . . .
Yes
No
(c) Address of permanent mooring or berth of vessel _________________________________________________________________
IV
COMPUTATION OF PRICE
(a) Enter full purchase price including accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(b) Enter trade-in allowance or discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(c) Adjusted purchase price (item (a) less item (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(d) Vessel trade-in data
Make of Vessel
Model
Year
State of Registration & No. or Fed. Doc. No.
Hull Number
Propulsion
Length
V
REASON FOR EXEMPTION (Check Applicable Box)
The purchaser does hereby certify that the above described vessel will be delivered in the State of _____________________________ for use therein
and the seller affirms that the vessel is contracted for delivery to the purchaser in that State.
The purchaser is a nonresident of New Jersey, has no permanent place of abode in New Jersey, is not engaged in carrying on in New Jersey any
employment, trade, business or profession in which the vessel will be used in New Jersey. The purchaser will not moor or base the vessel for use in
New Jersey on other than a transient basis or for repairs at any time within 12 months from the date of purchase.
VI
STATEMENT OF CERTIFICATION
We certify that we have examined the above form after its completion and the information given is true and correct to the best of our knowledge and
belief.
Sign Here_____________________________________________________
Sign Here ___________________________________________________
(Dealer)
(Date)
(Purchaser)
(Date)
THIS FORM MAY BE REPRODUCED WITHOUT PRIOR AUTHORITY IF PRINTED IN ITS ENTIRETY
ST-10V
STATE OF NEW JERSEY
DEPARTMENT OF THE TREASURY
(6-06)
DIVISION OF TAXATION
VESSEL DEALER SALES AND USE TAX EXEMPTION REPORT
(See Reverse Side for Instruction)
Vessel Dealer __________________________________________________________________
Tax Number ________________________________
Address_______________________________________________________________________
Dealer No.__________________________________
I
PURCHASE INFORMATION
(a) Purchaser (please print or type) ___________________________________________________________________________________
(b) FID# or last 3 digits of your SS# ________________________________
(c) Date of Purchase _________________________
(d) New Jersey Address_________________________________________________________ Tel. No.__________________________
(Street)
(City)
(State)
(e) Out-of-State Address_________________________________________________________ Tel. No.__________________________
(Street)
(City)
(State)
(f) Driver’s License, State & No.________________________ Auto Registration, State & No.___________________________________
(g) If a corporation, state and date of incorporation __________________________ (h) Corp. Identification #_____________________
If a foreign corporation, is it authorized to do business in New Jersey? . . . . . .
Yes
No
If yes, Date ___________________
II
VESSEL IDENTIFICATION DATA
Make___________________________________ Model ______________ Year ________ Length __________ Hull No.________________
Sail
Engine
Make _______________________________H.P.____________ Serial No.________________________
III
DELIVERY AND USE INFORMATION
(a) State or Place of Registration/Documentation (Circle Appropriate Word) _________________________________________________
(b) Address of delivery location ____________________________________________________________________________________
(1) Person or company delivering vessel to purchaser ________________________________________________________________
Address __________________________________________________________ Tel. No. ________________________________
(2) Is the above named person or company an employee or agent of the purchaser? . . . . . . . . .
Yes
No
(c) Address of permanent mooring or berth of vessel _________________________________________________________________
IV
COMPUTATION OF PRICE
(a) Enter full purchase price including accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(b) Enter trade-in allowance or discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(c) Adjusted purchase price (item (a) less item (b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
___________________________
(d) Vessel trade-in data
Make of Vessel
Model
Year
State of Registration & No. or Fed. Doc. No.
Hull Number
Propulsion
Length
V
REASON FOR EXEMPTION (Check Applicable Box)
The purchaser does hereby certify that the above described vessel will be delivered in the State of _____________________________ for use therein
and the seller affirms that the vessel is contracted for delivery to the purchaser in that State.
The purchaser is a nonresident of New Jersey, has no permanent place of abode in New Jersey, is not engaged in carrying on in New Jersey any
employment, trade, business or profession in which the vessel will be used in New Jersey. The purchaser will not moor or base the vessel for use in
New Jersey on other than a transient basis or for repairs at any time within 12 months from the date of purchase.
VI
STATEMENT OF CERTIFICATION
We certify that we have examined the above form after its completion and the information given is true and correct to the best of our knowledge and
belief.
Sign Here_____________________________________________________
Sign Here ___________________________________________________
(Dealer)
(Date)
(Purchaser)
(Date)
THIS FORM MAY BE REPRODUCED WITHOUT PRIOR AUTHORITY IF PRINTED IN ITS ENTIRETY
INSTRUCTIONS FOR DEALER
A) Fill out report in duplicate.
B) Print or type report.
C) Complete all information: If not applicable write “NONE”
D) Retain copy for your files.
New Jersey Division of Taxation
E) Send original to:
PO Box 267
Trenton, NJ 08695-0267
The ST-10V must be used to support a sales tax exemption claimed by a purchaser of a vessel in the State on or after June 1, 1988.
Subsection N.J.S.A. 54:32B-10(a) of the New Jersey Sales Tax Act provides as follows:
“Receipts from any sale of a vessel shall not be subject to sales tax imposed under subsection (a) of section 3, despite the
taking of physical possession by the purchaser within this State, provided that the purchaser, at the time of taking delivery:
1) is a nonresident of this State,
2) has no permanent place of abode in this State,
3) is not engaged in carrying on in this State any employment, trade, business or profession in which the vessel
will be used in this State.
4) will not house, moor, base or otherwise place the vessel in this State for use on other than a transient basis or
for repairs at any time within 12 months from the date of purchase.
For the purposes of this subsection, any person who maintains a place of abode in New Jersey is a resident individual.”
DEFINITIONS:
Abode:
A place of abode is a dwelling place maintained by a person, or by another for him, whether or not owned by
such person, on other than a temporary or transient basis.
The dwelling may be a house, apartment or flat; a room including a room at a hotel, motel, boarding house or
club, or at a residence hall operated by educational or charitable or other institution, or a trailer, mobile home,
houseboat or any other premises.
Corporations:
Any corporation incorporated under the laws of New Jersey, and any corporation, association, partnership or
other entity doing business in this State or maintains a place of business in the State or maintains a place of
business in the State, or operating a hotel, place of amusement or social or athletic club in the state is a resident.
Trade or Business: Any person while engaged in any manner in carrying on in this State any employment, trade, business or
profession shall be deemed a resident with respect to the use in this State of tangible personal property or services
in such employment, trade business or profession.
VOIDANCE OF NONRESIDENT EXEMPTION: Where a nonresident exemption is claimed by the purchaser, sales tax plus
penalty and interest will be imposed on purchase price of the vessel, if the purchaser is in fact a resident of New Jersey at the time of
purchase.
PRIVACY ACT NOTIFICATION: The Federal Privacy Act of 1974 requires all agencies requesting information to inform
individuals from whom it seeks information why the request is being made and how the information is being used.
Your social security number is used primarily to account for and give credit for tax payments. It is also used in the administration and
enforcement of all tax laws for which the Division of Taxation has statutory responsibility.
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