New Jersey Division of Taxation Releases Form ST-3, Sales Tax Resale Certificate, Instructions

The New Jersey Division of Taxation March 1 released Form ST-3, Resale Certificate, and instructions to claim a sales and use tax exemption. A purchaser must provide a fully completed exemption certificate to a seller when claiming the exemption on the purchase of taxable property or services. The instructions include information on: 1) completing and accepting the certificate; 2) accepting the certificate in an audit situation; 3) blanket certificates; and 4) retention of certificates. The instruction also provides examples of proper and improper use of Form ST-3. [N.J. Dep’t of Treasury, Form ST-3, 03/01/23]

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