Form ST-4: New Jersey Exempt Use Certificate

Enter the Purchaser's New Jersey Taxpayer Registration Number.

If the purchaser is not required to be registered for sales and use tax purposes in New Jersey, the purchaser is required to place in the box at the top left corner of the form marked "Eligible Nonregistered Purchaser" one of the following in order of preference: 1) The federal identification number of the business; 2) out-of-State registration number.

Under To, enter the Name of Seller, the Date, and the Address, City, State and ZIP Code.

The seller's name and address are not required and are not considered when determining if an exemption certificate is fully completed.

Enter the exempt purpose for which the tangible personal property or services will be used.

The exempt purpose is provided in subsection N.J.S.A. 54:32B-; fill in the block with proper subsection citation.

Common exempt uses of property or services for which the ST-4 is applicable follow; the descriptions are general and do not necessarily cover every exempt use or service or every condition for exemption.

Sales of machinery and equipment for use directly and primarily in the production of property by manufacturing, processing, assembling, or refining: N.J.S.A. 54:32B-8.13a.

Enter the Name of purchaser (as registered with the New Jersey Division of Taxation), the Address of purchaser and the Type of business.

The following information must be obtained from a purchaser in order for the exemption certificate to be fully completed: Purchaser's name and address; Type of business; Reason(s) for exemption; Purchaser's New Jersey tax identification number, or for a purchaser that is not registered in New Jersey, the federal employer identification number or out-of-State registration number.

Individual purchasers must include their driver's license number; if a paper exemption certificate is used (including fax), the signature of the purchaser.

I, the undersigned purchaser, have read and complied with the instructions and rules promulgated pursuant to the New Jersey Sales and Use Tax Act with respect to the use of the Exempt Use Certificate, and it is my belief that the seller named herein is not required to collect the Sales or Use Tax on the transaction or transactions covered by this certificate. The undersigned purchaser hereby swears under the penalties for perjury and false swearing that all of the information shown in this certificate is true.

Registered sellers who accept fully completed exemption certificates within 90 days subsequent to the date of sale are relieved of liability for the collection and payment of Sales Tax on the transactions covered by the exemption certificate.

The seller may accept this certificate as a basis for exempting sales to the signatory purchaser and is relieved of liability even if it is determined that the purchaser improperly claimed the exemption.

Certificates must be retained by the seller for a period of not less than four years from the date of the last sale covered by the certificate.

Certificates must be in the physical possession of the seller and available for inspection.

If the seller either has not obtained an exemption certificate or has obtained an incomplete exemption certificate, the seller has at least 120 days after the Division's request for substantiation of the claimed exemption to obtain a fully completed exemption certificate from the purchaser, taken in good faith, or to obtain other information establishing that the transaction was not subject to the tax.

Form ST-4 is the Exempt Use Certificate of the State of New Jersey Division of Taxation Sales Tax, to be completed by purchaser and given to and retained by seller. The undersigned certifies that there is no requirement to pay the New Jersey Sales and/or Use Tax on the purchase or purchases covered by this certificate because the tangible personal property or services purchased will be used for an exempt purpose under the Sales and Use Tax Act.

For more information: See publication S&U-6, Sales Tax Exemption Administration. Do Not Mail This Form to the Division of Taxation; this form is to be completed by purchaser and given to and retained by seller.

If it is determined that the purchaser improperly claimed an exemption, the purchaser will be held liable for the nonpayment of tax.