Form St-8 - Certificate Of Exempt Capital Improvement
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1ST-8
State of New Jersey
(03-17)
DIVISION OF TAXATION
To be completed by both owner of
A registered New Jersey contractor
SALES TAX
real property and contractor, and
must collect the tax on the amount
retained
by
contractor.
Read
charged for labor and services under
FORM ST-8
instructions on back of this certifi-
the contract unless the owner gives
cate. Do not send this form to the
him a fully completed Certificate of
Division of Taxation.
Exempt Capital Improvement.
CERTIFICATE OF EXEMPT
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 exempt 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 an exempt capital improvement to real prop-
erty. The undersigned purchaser hereby affirms (under the penalties for perjury and false swearing) that all of the informa-
tion shown in this Certificate is true.
PROPERTY OWNER’S SIGNATURE
CONTRACTOR’S CERTIFICATION
I certify that all sales and use tax due has been or will be paid by
_____________________________________________________
the undersigned on purchases of materials incorporated or con-
(Name of owner of real property)*
sumed in the performance of the contract described herein.
_____________________________________________________
(Address of owner of real property)*
By __________________________________________________
_____________________________________________________
(Signature of Contractor)
(Date)
_____________________________________________________
(Signature of owner, partner, officer of corporation, etc.)*
(Date)
Any person making representations on this certificate which are willfully false may be subject to such penalties as
may be provided for by law.
*Required
REPRODUCTION OF CERTIFICATE OF EXEMPT CAPITAL IMPROVEMENT FORMS: Private reproduction of both sides of
the Exempt Capital Improvement Certificates may be made without the prior permission of the Division of Taxation.
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