INSTRUCTIONS: NEW JERSEY EXEMPT USE CERTIFICATE (Form ST-4)
In New Jersey transactions which are eligible from payment of state or local sales and use tax, the purchaser is required file a form ST-4 with the seller documenting their exemption. This document can be found on the website of the state of New Jersey.
New Jersey Exempt Use Certificate ST-4 Step 1: If you are a registered New Jersey sales tax payer, enter your registration number in the top right hand corner.
New Jersey Exempt Use Certificate ST-4 Step 2: If you are a qualified purchaser who is not registered in New Jersey, give your Federal Employer Identification Number or out-of-state registration number in the top left corner. Note that if you are an individual purchaser, you must give your driver's license number in this space.
New Jersey Exempt Use Certificate ST-4 Step 3: On the first line, enter the name of the seller and the date on which you are completing this form.
New Jersey Exempt Use Certificate ST-4 Step 4: On the second line, enter the full address of the seller.
New Jersey Exempt Use Certificate ST-4 Step 5: The following section requires you to give a written description of the exempt purpose to which the tangible personal property or services in question will be applied.
New Jersey Exempt Use Certificate ST-4 Step 6: Below this, you are required to enter the subsection number of state tax code subsection N.J.S.A. 54:32B which justifies your exemption. These subsections are listed in the instructions accompanying the form. These include N.J.S.A. 54:32B-8.13a, which concerns sales of machinery and equipment for direct use in manufacturing, assembling or refining processes, N.J.S.A. 54:32B-8.15 regarding sales of wrapping materials, and N.J.S.A. 54:32B-8.30, which concerns sales of advertising material for the purposes of publication in a newspaper.
New Jersey Exempt Use Certificate ST-4 Step 7: Enter the name of the purchaser as registered with the New Jersey Division of Taxation.
New Jersey Exempt Use Certificate ST-4 Step 8: Give the address of the purchaser.
New Jersey Exempt Use Certificate ST-4 Step 9: Write a description of the type of business.
New Jersey Exempt Use Certificate ST-4 Step 10: The owner, partner or an officer of the corporation should sign the form and give their title.
