Instructions. To the property owner: In cases where the contractor performs work which results in an exempt capital improvement to your house or land (real property, they may not charge you any Sales Tax if you issue them a fully completed Certificate of Exempt Capital Improvement (Form ST-8).
How to apply for a NJ sales tax certificate?
To register, file a Business Registration Application (Form NJ-REG) online with the Division of Revenue and Enterprise Services. Once registered, you will receive a New Jersey Business Registration Certificate and, if applicable, a New Jersey Certificate of Authority (to be able to collect Sales Tax).
What is the NJ ST-8 form?
Capital improvements typically are exempt from sales taxes and can help you pay less capital gains tax when you sell your property.
What is a ST8?
TO THE PROPERTY OWNER: In cases where the contractor performs work which results in a capital improvement to your house or land (real property), he may NOT charge you any sales tax if you issue to him a properly completed Certificate of Improvement (Form ST-8).
What is the capital improvement tax exemption in NY?
Sales tax on contracting work done on real property is not always collected. If the work done is a capital improvement, it is exempt from sales tax. However, installation, repair, and maintenance work incurs a sales tax.
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N.J. Admin. Code 18:24-5.16 - Certificate issuance and
Certificates of Exempt Capital Improvement (Form ST-8) or other approved forms should be obtained by a contractor, subcontractor, or fabricator/contractor
Enter the total cost price of personal hygiene products subject to the rate of 1.5%. Personal Hygiene products include: 1) nondurable incontinence products.
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