Get NJ PPT-1 (Formerly PPT-6-B) 2013-2023

Form ST-4 Exempt Use Certificate. 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.

Form ST-4. Sales Tax Resale Certificate. Name of purchaser. Social Security or Federal Identification number.

Form ST-2. This certifies that the organization named above is an exempt purchaser under Chapter 64H, section 6(d) or (e) of the Massachusetts General Laws.

A resale license is issued to businesses and individuals who sell goods and services subject to sales tax. A resale certificate is the form you issue to suppliers, and it includes a spot for your resale license number.

The Form ST-8 (certificate of exempt capital improvements) is to be used when the association is undertaking a capital improvement that is exempt from NJ sales tax.

NJ Exemption Certificates Under New Jersey law, some items are exempt from sales and use tax regardless of who buys them or how they are used. Examples of exempt items include most clothing, most items of food and drink (except when sold in or by restaurants or similar establishments) and prescription drugs.

New Jersey does not charge sales tax on unprepared food, household paper products, medicine, and clothing. However, medical cannabis and fur clothing are subject to sales tax. New Jersey does not charge sales tax on gasoline, but gasoline is subject to a $0.418/gallon excise tax.

Sales tax exemption certificates enable a purchaser to make tax-free purchases that would normally be subject to sales tax. The purchaser fills out the certificate and gives it to the seller. The seller keeps the certificate and may then sell property or services to the purchaser without charging sales tax.

Sales Tax Law Exempt items include: most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over4the4 counter drugs.

Thus, taxable items such as candy and soft drinks are not subject to tax when purchased with food stamps. Sales of disposable household paper products such as towels, napkins, toilet tissue, diapers, paper plates, and cups are exempt from sales tax.

The New Jersey Sales and Use Tax Act imposes a tax of 6.625% on the receipts from every retail sale of tangible personal property, specified digital products, certain services, admissions, prepared food, and certain membership fees and parking charges, except as otherwise provided in the Act.

The Use Tax rate is the same as our Sales Tax rate: 6.625% on purchases made in 2018 (See rate chart .) 6.875% on purchases made in 2017 (See rate chart .) 7% on purchases made between July 15, 2006, and December 31, 2016 (See rate chart .)

There is no demarcation between "soft" and "hard" products in NJ. There are specific services that do not necessarily involve a "hard product" which are taxable, such as computer repair and information services, and some which are exempt from NJ state sales tax, such as accounting services.

In the state of New Jersey, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer. Some examples of items that exempt from New Jersey sales tax are clothing items, prescription drugs, and jewelry.

Most state's law says that the Jewelry shop is NOT required to collect sales tax on the out of state purchases, if they do not have a registered business in your package's destination state. Hence, you can use this trick to completely avoid paying the sales tax on you bridal engagement ring.