Form St-16 - Exemption Certificate For Student Textbooks - Sales Tax - New Jersey Division Of Taxation Page 2

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INSTRUCTIONS TO SELLERS CONCERNING
EXEMPTION CERTIFICATE FOR STUDENT TEXTBOOKS
Receipts from the sales of textbooks, for use by students, are exempt under Section 8.21 of the Sales Tax
Act (reproduced below). The educational institution should prescribe through its academic departments the
particular books that are required for school purposes. This form ST-16 should be completed by the student
purchasing the exempt textbook and retained by the bookstore.
You may accept this certificate as a basis for exempting sales of textbooks to the purchaser providing
he has:
a. properly completed this form; and,
b. presented valid proof of his enrollment in a school, college, university or other educational
institution approved as such by the New Jersey Department of Education.
N.J.S.A. 54:32B-8.21 of the New Jersey Sales and Use Tax Act exempts the following:
“Sales of school textbooks for use by students in a school, college, university or other educational
institution, approved as such by the Department of Education, when the educational institution, upon forms
and pursuant to regulations prescribed by the director, has declared the books are required for school
purposes and the purchaser has supplied the seller with the form at the time of the sale.”
For the purposes of the school textbook exemption, “textbook” means any book which the educational
institution requires students to purchase for use in one of its courses.
IMPORTANT NOTE:
This certificate (Form ST-16) must be retained by the seller for auditing
purposes.
REPRODUCTION OF FORM
This certificate may be reproduced without permission of the Director, Division of Taxation, so long as the
text and format are unchanged. It is expected that many sellers will want to have this certificate reproduced
for their own convenience, as well as for the convenience of their customer’s.
FOR MORE INFORMATION: Read publication S&U-6 (Sales Tax Exemption Administration) at
DO NOT MAIL THIS FORM TO THE DIVISION OF TAXATION
This form is to be completed by purchaser and given to and retained by seller.

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