Form St-8 - Certificate Of Capital Improvement
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1ST-8
State of New Jersey
(11-99, R-10)
DIVISION OF TAXATION
A registered New Jersey contractor
SALES TAX
must collect the tax on the amount
To be completed by owner of real
charged for labor and services under
FORM ST-8
property and contractor, and retained
the contract unless the owner gives
by contractor. Read instructions on
him a properly completed Certificate of
back of this certificate.
CERTIFICATE OF
Capital Improvement.
CAPITAL IMPROVEMENT
MAY BE ISSUED ONLY BY THE OWNER OF THE REAL PROPERTY
MAY NOT BE ISSUED FOR THE PURCHASE OF MATERIALS
_______________________________________________________________________________________________________________
(Name of Contractor)
_______________________________________________________________________________________________________________
(Address of Contractor)
_______________________________________________________________________________________________________________
(Contractor’s New Jersey Certificate of Authority Number)
THE FOLLOWING INFORMATION MUST BE FURNISHED:
The nature of the contract is as follows (describe the capital improvement to be made):
The address or location where work is to be performed:
TOTAL AMOUNT OF CONTRACT $
The undersigned hereby certifies that he is not required to pay sales and use tax with respect to charges for installation of
tangible personal property, because the performance of the contract will result in a capital improvement to real property. The
undersigned purchaser hereby affirms (under the penalties for perjury and false swearing) that all of the information shown
in this Certificate is true.
CONTRACTOR’S CERTIFICATION
_____________________________________________________
(Name of owner of real property)
I certify that all sales and use tax due has been or will be paid by
the undersigned on purchases of materials incorporated or
_____________________________________________________
consumed in the performance of the contract described herein.
(Address of owner of real property)
By __________________________________________________
_____________________________________________________
_____________________________________________________
(Signature of owner, partner,
(Date)
(Signature of Contractor)
(Date)
officer of corporation, etc.)
Any person making representations on this certificate which are willfully false may be subject to such penalties as
may be provided for by law.
REPRODUCTION OF CERTIFICATE OF CAPITAL IMPROVEMENT FORMS: Private reproduction of both sides of
Capital Improvement Certificates may be made without the prior permission of the Division of Taxation.
NEW JERSEY DIVISION OF TAXATION, TECHNICAL SERVICES, TAXPAYER SERVICES BRANCH/OCE,
PO BOX 281, TRENTON, NJ 08695-0281
MAY BE REPRODUCED
(Front & Back Required)
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