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Sales Tax Certificates (Form ST-4)
ST-3 (3-17) The seller must collect the tax on a sale of taxable property or services unless the purchaser gives them a fully completed New Jersey exemption certificate. State of New Jersey. Division of Taxation. SALES TAX.
Eligible organizations wishing to apply for a Certificate of Exemption (Form ST-2), must apply via MassTaxConnect. Although sales to exempt organizations are exempt from tax, retail sales made by exempt organizations are subject to sales tax, unless an exemption applies.
The first step you need to take in order to get a resale certificate, is to apply for a California Sellers Permit. This permit will furnish a business with a unique California sales tax number, otherwise referred to as a Sales Tax ID number. Once you have that, you are eligible to issue a resale certificate.
SALES TAX. FORM ST-4. EXEMPT USE CERTIFICATE. To be completed by purchaser and given to and retained by seller.
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California doesnt issue resale certificates instead rlying on business owners to provide their own. You can use a note, a memorandum, a letter, or a form.
The certificate may be in any form so long as it contains: The name and address of the purchaser. The purchasers sellers permit number (unless they are not required to hold one1). A description of the property to be purchase. An explicit statement that the described property is being purchased for resale.
This certificate is to be used when the purchaser intends to resell the tangible personal property or service in the regular course of busi- ness.
The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment.
The ST-5 exemption certificate grants your organization exemption from New Jersey sales and use tax on the organizations purchases of goods, meals, services, room occupancies and admissions that are directly related to the purposes of the organization, except purchases of energy and utility services.

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