S&u-6, Sales Tax Exemption Certificates Instructions And Samples
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12S&U-6, Sales Tax Exemption Certificates
NJ Exemption Certificates
Introduction
Under New Jersey law, some items are exempt from
The New Jersey Sales and Use Tax Act imposes
tax regardless of who buys them or how they are
a tax of 6% on the receipts from every retail sale
used. Examples of exempt items include most
clothing, most items of food and drink (except when
of tangible personal property and some services.
sold in or by restaurants or similar establishments)
Under certain conditions, exemptions are
and prescription drugs. There are however, items
which are exempt from tax only under certain con-
provided for otherwise taxable items. This
ditions. The New Jersey Division of Taxation issues
bulletin explains the proper use and completion
several exemption certificates which allow qualified
of New Jersey exemption certificates when
persons and businesses to purchase taxable mer-
chandise and services tax free. Each exemption
making qualified exempt purchases.
certificate has its own specific use.
Agencies of the Federal government and the United
Nations as well as the State of New Jersey and its
political subdivisions are exempt from paying sales
tax. Sales tax is not charged if they provide the
vendor with a copy of a valid purchase order or
contract signed by an authorized official. See Note
on page 8 for further information.
Registration
All businesses must register with New Jersey for tax
purposes at least 15 business days before starting
business in this State. To register, a business regis-
tration application, Form NJ-REG, must be filed
with the State. You will receive a New Jersey Cer-
tificate of Authority, Form CA-1, for sales tax if you
have indicated on your application that you will
collect sales tax or purchase materials for resale.
This certificate is your authorization from the State
of New Jersey to collect sales tax and issue or accept
exemption certificates.
The Certificate of Authority will be printed with
your assigned identification number, which is usu-
ally based on your Federal identification number or
Rev. 12/98
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