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ate line. New Jersey law does not allow for the exemptions referenced in C, E, F, and M. Therefore, those exemptions
have been stricken. In addition, B only applies to purchases made by New Jersey State or New Jersey local govern-
ments for purchases less than $150.
Exemptions not listed: The New Jersey Division of Taxation issues preprinted exemption forms directly to taxpayers
that qualify for exemption under UEZ (the Urban Enterprise Zone program), BRRAG (Business Retention and Reloca-
tion Assistance Grant program), or are qualified exempt organizations. Your UZ-4, UZ-5-SB, ST-4 (BRRAG), or ST-5
must be supplied to claim exemption on these grounds.
If some other exemption that is not listed applies, circle “L Other” and enter an explanation. The explanation for “L Oth-
er” must include a clear and concise explanation of the reason for the exemption claimed. Some more common exemp-
tions that may be listed as explanation could be: wrapping materials, research and development, commercial truck, etc.
Multi-state purchasers: Attach the SSUTA Certificate of Exemption – Multi-State Supplemental form and indicate the
applicable reason for exemption and identification number (if required) for each of the additional states in which the pur-
chaser wishes to claim exemption from tax.
Caution: The exemptions listed are general exemptions most commonly allowed by member states. Howev-
er, each state’s laws governing exemptions are different. New Jersey law provides for several exemptions that
are not specifically named on this form. For general information on the taxability of common goods and services,
and the applicability of the sales tax exemptions allowed under New Jersey law, see the Division’s website at:
nj.gov/treasury/taxation/businesses/salestax/index.shtml .
Seller: You are required to maintain proper records of exempt transactions and provide those records to member states
of the SST Governing Board, Inc., when requested. These certificates may be provided in paper or electronic format. If
a paper exemption certificate is not forwarded by the purchaser, but instead the data elements required on the form are
otherwise captured by the seller, the seller must maintain such data and make it available to member states in the form in
which it is maintained by the seller.
You are not required to verify the purchaser’s identification number or determine the purchaser’s registration require-
ments.
You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for which the purchaser
provided you with this exemption certificate, even if it is ultimately determined that the purchaser improperly claimed an
exemption, provided all of the following conditions are met:
1. All fields on the exemption certificate are completed by the purchaser or the required information is captured and main-
tained. (The reason code ID # in Section 5 is not required for the exemption certificate to be fully completed);
2. The fully completed exemption certificate (or the required information) is provided to you at the time of sale or as other-
wise provided by Section 317 of the SSUTA;
3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the purchaser is) the state that
would otherwise be due the tax on the sale allows the specific entity-based exemption claimed by the purchaser if the
purchase was made at a sale location operated by the seller within that state;
4. You do not fraudulently fail to collect the tax due; or
5. You do not solicit customers to unlawfully claim an exemption.
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