Streamlined Sales And Use Tax Agreement - New Jersey Certificate Of Exemption Page 5
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5certificate is not forwarded by the purchaser, but instead the data elements required on
the form are otherwise captured by the seller, the seller must maintain such data and
make it available to Member states in the form in which it is maintained by the seller.
You are relieved of the responsibility for collecting and remitting sales tax on the sale or
sales for which the purchaser provided you with this exemption certificate, even if it is
ultimately determined that the purchaser improperly claimed an exemption, provided all
of the following conditions are met:
1. All fields on the exemption certificate are completed by the purchaser or the required
information is captured and maintained. (The reason code ID # in Section 5 is not
required for the exemption certificate to be fully completed.);
2. The fully completed exemption certificate (or the required information) is provided to
you at the time of sale or as otherwise provided by Section 317 of the SSUTA;
3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on
who the purchaser is) the state that would otherwise be due the tax on the sale
allows the specific entity-based exemption claimed by the purchaser if the purchase
was made at a sale location operated by the seller within that state;
4. If a business purchaser claims a multiple points of use exemption reason code (note
that effective dates for this exemption may vary by state) as provided under Section
312 of the SSUTA, and the items being purchased are not tangible personal
property other than computer software;
5. You do not fraudulently fail to collect the tax due; or
6. You do not solicit customers to unlawfully claim an exemption.
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