Form St-7 - Farmer'S Exemption Certificate - 2017
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1ST-7 (03-17)
State of New Jersey
DIVISION OF TAXATION
Purchaser’s New Jersey
Eligible Nonregistered Purchaser
Tax Registration Number*
(See Instructions)
SALES TAX
FORM ST-7
FARMER’S EXEMPTION CERTIFICATE
To be completed by purchaser and given to and retained by seller.
The seller must collect the tax on a sale of taxable property or services unless
the purchaser gives him a fully completed New Jersey exemption certificate.
TO _______________________________________________________________________ Date _______________________________
(Name of Seller
Check applicable box:
_______________________________________________________________________
¨ Single Purchase Certificate
(Address)
¨ Blanket Certificate
_______________________________________________________________________
(City)
(State)
(Zip)
The purchaser certifies that it is exempt from payment of the Sales and Use Tax on purchases to be made from
the seller because the property or service is to be used for an exempt purpose described in N.J.S.A. 54:32B-8.16
of the Sales and Use Tax Act as follows:
“Sales of tangible personal property and production and conservation services to a farmer for use and
consumption directly and primarily in the production, handling and preservation for sale of agricultural or
horticultural commodities at the farming enterprise of that farmer.”
Description of agricultural or horticultural commodities produced at the purchaser’s farmer enterprise:
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________
Description of tangible personal property or service purchased:
_______________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________
(Name of individual, partnership, association, or corporation)*
_______________________________________________________________________
(Business address)*
_____________________________________________________________________
By
(Signature of individual farm owner, partner, officer of corporation or other qualified representative)*
INSTRUCTIONS
This certificate must be presented to a seller when making an exempt purchase. The farmer’s exemption does not apply
to purchases which will not be used directly and primarily in farm production. The purchases of automobiles, certain other
motor vehicles, natural gas, electricity and any materials used to build a building or structure (except silos, greenhouses, grain
bins and manure handling facilities) are taxable regardless of the intended use on a farm or by a farmer.
MAY BE REPRODUCED
*Required
(Front & Back Required)
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