The seller must collect the tax on a sale of taxable property or services unless the purchaser gives them a fully completed New Jersey exemption certificate.
Farming enterprises: this certificate may be used only by businesses that are treated as “farming enterprises”.
Building: materials used to build a building or structure (except silos, greenhouses, grain bins and manure handling facilities) are taxable regardless of intended use.
Purchases: automobiles, certain other motor vehicles, natural gas and electricity are taxable regardless of the intended use on a farm or by a farmer.
Improper claim: if it is determined that the purchaser improperly claimed an exemption, the purchaser will be held liable for the nonpayment of the tax.
| Question | Answer |
|---|---|
| Form Name | Form ST-7 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 19 |
| Avg. time to fill out | 4 min |
| Edition | 3-17 |
| Issuing agency | New Jersey Division of Taxation |
| Where to file | Given to and retained by the seller; do not mail it to the Division of Taxation |
| Matches the agency's file | Yes, checked October 3, 2026 |
| Other names | ST-7, ST7, ST 7, Form ST-7, NJ ST-7, New Jersey ST-7, Farmer's Exemption Certificate, farm tax exemption form |
| Official source | Form ST-7 (3-17), New Jersey Division of Taxation |
Form St 7 New Jersey isn’t the one you’re looking for?