Resale Certificate New Jersey

So füllen Sie die Bescheinigung aus und nehmen sie an

1. Check Single-Purchase or Blanket, and enter the seller's name and address (optional for completeness).
2. Enter the buyer's New Jersey Taxpayer ID, name as registered with the Division, address, and type of business.
3. Complete certifications (2)-(5): what the buyer principally sells, what is being bought, and the resale basis (present form, component part, or used in a taxable service).
4. An owner, partner, or corporate officer signs with title and date (a paper or fax copy needs a signature). On blanket sales, mark each invoice with the buyer's name, address, and ID.

Wann ein Verkäufer geschützt ist

A registered seller that receives a fully completed certificate within 90 days of the sale is relieved of liability, even if the buyer's claim was improper. In an audit, the seller has at least 120 days after the Division's request to get a fully completed certificate taken in good faith (the exemption was available, could apply, and is reasonable for the buyer's business) or other proof. Relief is lost if the seller knew or had reason to know the information was materially false. The seller must itself be registered to accept certificates.

Aufbewahrungspflichten für Verkäufer

Keep certificates for four years from the date of the last sale they cover, physically available for inspection. A paper certificate need not be kept if its data elements are entered electronically.

Häufige Fehler

• Giving ST-3 for items used in the buyer's own business, such as office equipment, cleaning supplies, or tools. The Division lists these as improper uses.
• Contractors issuing ST-3 for materials and supplies. Contractors use ST-13 or UZ-4 where eligible.
• Out-of-state buyers using ST-3 without New Jersey registration instead of ST-3NR, or using ST-3NR when they are actually required to register in New Jersey.

Multistate-Bescheinigungen in New Jersey

FAQ zum Resale Certificate in New Jersey