What is a NJ St-4?
The State of New Jersey ST-4 Form, Sales Tax Exempt Use Certificate, complete with its own on-line instructions is located on-line as a Treasury Form at: http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st4.pdf. The form can be completed on line and then printed.
What is an ST-4 tax exempt form for in NJ?
Form ST-4 makes it possible for businesses to purchase production machinery, packaging supplies, and other goods or services without paying Sales Tax if the way they intend to use these items is specifically exempt under New Jersey law.
What is a St 5?
The exempt government organization is encouraged to submit to the vendor a properly completed Sales Tax Exempt Purchaser Certificate (Form ST-5) with a copy of its Form ST-2 attached.
How do I fill out a St-4?
How to fill out a Massachusetts ST-4.
- Name of Purchaser should be your registered business name.
- Account ID or Federal ID should be your registered business identification number.
- Address should be the registered address of your company.
- Type of business should describe your business activities.
What items are exempt from NJ sales tax?
Sales Tax Law Exempt items include most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over-the-counter drugs.
What are exempt sales?
An exempt supply is not taxable. Thus, a supplier does not collect the Goods and Services Tax or the Harmonized Sales Tax (GST/HST) on sales of exempt supplies. As a result, the supplier passes on to the consumer the GST / HST that the supplier has paid, as part of the overhead.
Does an ST 5 expire?
The exemption does not apply to purchases of energy and utility services. It is not necessary to give the seller a new certificate every time a purchase is made because the certificates do not expire.
What is tax exempt in NJ?
Exempt items include most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over-the-counter drugs.
What is an exempt use certificate?
An exemption certificate is the form presented by an exempt organization or individual to the seller when making a tax-exempt purchase. Exemptions are based on the customer making the purchase and always require documentation. Some states specifically include an exemption for sales to the Federal Government.
What items are exempt from sales tax?
Some items are exempt from sales and use tax, including:
- Sales of certain food products for human consumption (many groceries)
- Sales to the U.S. Government.
- Sales of prescription medicine and certain medical devices.
- Sales of items paid for with food stamps.
What is an example of a zero rated supply?
Examples of items that may be zero-rated include certain foods and beverages, exported goods, donated goods sold by charity shops, equipment for the disabled, prescription medications, water, and sewage services, books and other printed publications, and children’s clothing.