Resale certificates by state
New Jersey resale certificate
The official form, whether New Jersey takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Sales Tax Resale Certificate (for registered buyers). Resale Certificate for Non-New Jersey Sellers (Form ST-3NR) is for qualifying out-of-state buyers. · Get the form (opens in a new tab)
- Issued by the New Jersey Division of Taxation.
- Expires?
- No set expiry
- ST-3 can be single-purchase or blanket. A blanket certificate covers repeat purchases of the same general type while no more than 12 months pass between sales, and the Division may not demand renewal during that relationship. The Division recommends getting updated certificates every four years.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- With limits
- Form ST-3 requires the buyer to hold a New Jersey Certificate of Authority. Out-of-state sellers that are not registered in New Jersey, are not required to register, and are registered in another state can use Form ST-3NR with their out-of-state registration number. ST-3NR applies when they pick up goods in New Jersey or for drop shipments. On drop shipments to New Jersey customers for an out-of-state retailer, the New Jersey supplier may also accept the retailer's home-state resale certificate.
- Buyer must be registered in New Jersey?
- With limits
- Yes for ST-3, where the buyer certifies it holds a valid New Jersey Certificate of Authority. No for qualifying out-of-state sellers using ST-3NR, which requires that they are not registered in New Jersey.
How to fill out and accept the certificate
- Check Single-Purchase or Blanket, and enter the seller's name and address (optional for completeness).
- Enter the buyer's New Jersey Taxpayer ID, name as registered with the Division, address, and type of business.
- 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).
- 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.
When a seller is protected
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.
Seller record-keeping
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.
Common mistakes
- 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 certificates in New Jersey
SST Certificate of Exemption
Yes
New Jersey is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
New Jersey resale certificate FAQ
What form is used for a resale certificate in New Jersey?
New Jersey's resale certificate is the Sales Tax Resale Certificate (for registered buyers). Resale Certificate for Non-New Jersey Sellers (Form ST-3NR) is for qualifying out-of-state buyers., published by the New Jersey Division of Taxation. Download it from the New Jersey Division of Taxation website; sellers keep the completed certificate rather than sending it to the state.
Does New Jersey accept multistate resale certificates?
New Jersey is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. New Jersey is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do New Jersey resale certificates expire?
ST-3 can be single-purchase or blanket. A blanket certificate covers repeat purchases of the same general type while no more than 12 months pass between sales, and the Division may not demand renewal during that relationship. The Division recommends getting updated certificates every four years.
Can an out-of-state business use a resale certificate in New Jersey?
Form ST-3 requires the buyer to hold a New Jersey Certificate of Authority. Out-of-state sellers that are not registered in New Jersey, are not required to register, and are registered in another state can use Form ST-3NR with their out-of-state registration number. ST-3NR applies when they pick up goods in New Jersey or for drop shipments. On drop shipments to New Jersey customers for an out-of-state retailer, the New Jersey supplier may also accept the retailer's home-state resale certificate.
Related reading
- New Jersey sales tax guide: rates, nexus thresholds and filing rules
- What items are exempt from sales tax in New Jersey
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Form ST-3 Resale Certificate (opens in a new tab)
- Form ST-3NR Resale Certificate for Non-New Jersey Sellers (opens in a new tab)
- Tax Topic Bulletin S&U-6 Sales Tax Exemption Administration (opens in a new tab)
- Sales and Use Tax Forms and Certificates (NJ Division of Taxation) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the New Jersey Division of Taxation before you rely on a certificate.
Resale certificates in other states
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