The exemption does not extend to equipment purchased or rented by a contractor to perform exempt organization work. Sales Tax Exemption Certain tangible property used directly and primarily in the production of films and television programs is exempt from New Jersey's sales tax. to stop collecting sales tax. Please Note: Federal and New Jersey government agencies are not issued an ST-5 certificate. Once registered, you will receive a New Jersey Business Registration Certificate and, if applicable, a New Jersey Certificate of Authority (to be able to collect Sales Tax). Certificate of Exemption Instructions Use this form to claim exemption from sales tax on purchases of otherwise taxable items. N.J.A.C. %PDF-1.5 %���� Q. For exemption from New Jersey sales and use tax as a nonprofit organization, the required proof of exemption is the ST-5 exempt organization certificate. However, when an exemption is more narrow, a buyer must provide an exemption certificate in order to prove to the seller that tax should not be charged. Sales Tax Exemption Certificates Rev. h�bbd``b`�$�� �Q$8���X#Hl*����@�x\A�z !r����$��� �.3&F�� CiH�g�� � � : Sales Tax Exemption Certificates In most states, the sales tax is designed to be paid by the … If a tax exemption applies to everyone in a given tax jurisdiction — such as in the groceries example above — sellers do not need to collect an exemption certificate for those particular sales. Sales tax exemption certificates expire after five years. This exemption does not apply to partial ZEVs, including hybrid electric vehicles. This registration allows a business to not only register to collect sales tax, but when also hiring employees. As a retailer, you have the chance to buy items that you intend to resell without paying sales tax at the time of purchase. Sales Tax Exemptions in New Jersey In New Jersey, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. The organization is not required to collect sales tax on its sales. 54:32B-9. The seller must collect the tax on a sale of taxable property or services unless the purchaser gives him a fully completed New Jersey exemption certificate. The purchaser must complete the form according to the instructions. There is a similar exception for school cafeterias, which are not required to collect sales tax on food and beverages sold to students. 18:24-10.2. The undersigned certifies that: (1) He holds a valid Certificate of Authority (number shown above) to collect State of New Jersey Sales and Use Tax. Primarily, the exemption for contractors covers building materials that will be incorporated into the exempt organization's real property and supplies that will be entirely used or consumed in doing the work for the exempt organization. For example, if claiming a sales tax exemption in Minnesota, enter “MN” in the boxes provided. endstream endobj 15 0 obj <> endobj 16 0 obj <> endobj 17 0 obj <>stream You may call in and verify the information provided on the South Dakota Exemption Certificate. You can download a PDF of the New Jersey Streamlined Sales Tax Certificate of Exemption (Form SST) on this page. 18:24-9.11. Several examples of exemptions to the sales tax are most clothing items, prescription drugs, and jewelry. 10. A. An exempt organization has a café that is open on weekends throughout the year. The exemption covers purchases and rentals of goods, equipment and motor vehicles and purchases of services (including janitorial and telecommunications services), meals, admissions and hotel/motel occupancies. 1. Exemption on Purchases Made by Contractors For more information on any of these topics, please call our Customer Service Center at (609) 292-6400. 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