ST-10-A (11-99)
                                                   State of New Jersey
                                                   Department of the Treasury
                                                   Division of Taxation
                        Aircraft Dealer Sales and Use Tax Exemption Report
                                   (See Reverse Side for Instructions)
Aircraft Dealer  
Address  
Telephone Number  (            )                     Taxpayer ID Number  

I Purchase Information
Purchaser                                                                  Date of Purchase  
New Jersey Address                                                              Tel. Number  ( ) 
Out-of-State Address                                                            Tel. Number  ( ) 
Driver’s License, State & No  
Auto Registration, State & No  
If a corporation, state and date of incorporation  
If a foreign corporation, is it authorized to do business in New Jersey?       Yes  No
If yes, date  

II Aircraft Identification Data
Make of Aircraft                                             Model                                 Year  
Full Serial Number                                                FAA Reg. No. N-  
Gross Wt.                          Engine Rating: Horse Power                        Lbs. Thrust (Jets)  

III Computation of Price
(a) Enter Full Purchase Price ..........................................................................................................................$  
(b) Enter Trade-In Allowance or Discount, if any .............................................................................................$  
(c) Adjusted Purchase Price (Item A Less Item B) ..........................................................................................$  
(d) Trade-in Data:
Make of Aircraft          Model                                          Year      State of Registration and No.

Full Serial Number        Gross Wt Engine Rating:                                  FAA Registration No.

Horse Power:                       Lbs. Thrust:

IV Exemption Certification
The purchaser certifies they are a nonresident of New Jersey, has no permanent place of abode in New Jersey, is not engaged in carrying 
on in New Jersey any employment, trade, business or profession in which the aircraft will be used in New Jersey. The purchaser will not 
base or otherwise place the aircraft for use in New Jersey on other than a transient basis or for repairs at any time within 12 months from 
the date of purchase.
Sign Here 
           Dealer                                                                                                                                          (Date)

V Subscription
We certify that we have examined the above form after its completion and the information given is true and correct to the best of our knowl-
edge and belief.
Sign Here                                                                Sign Here 
           Dealer                                  (Date)                          Purchaser                                                               (Date)
                 THIS FORM MAY BE REPRODUCED WITHOUT PRIOR AUTHORITY IF PRINTED IN ITS ENTIRETY

                                        Instructions for Dealer

A)  Print or type report.
B)  Provide all information requested.
C)  Fill out report in duplicate.
D)  Retain copy for your files.
E)  Send original to:  New Jersey Division of Taxation
                    PO Box 267
                    Trenton, NJ 08695-0267

WHO IS A RESIDENT OF NEW JERSEY?

a. INDIVIDUAL

  Any person who maintains a place of abode in New Jersey is a resident individual.

  A place of abode is a dwelling place maintained by a person, or by another for them, whether or not owned by such 
person, on other than a temporary or transient basis. The dwelling may be a house, apartment or flat; a room including 
a room at a hotel, motel, boarding house or club or at a residence hall operated by an educational or charitable or other 
institution, or a trailer, mobile home, houseboat or any other premises.

b. CORPORATION

  Any corporation incorporated under the laws of New Jersey, and any corporation, association, partnership or other 
entity doing business in this State or operating a hotel, place of amusement or social or athletic club in the State is a 
resident.

c. TRADE OR BUSINESS

  Any person while engaged in any manner in carrying on in this State any employment, trade, business or profession 
shall be deemed a resident with respect to the use in this State of tangible personal property or services in such em-
ployment, trade, business or profession.

VOIDANCE OF NONRESIDENT EXEMPTION

Where a nonresident exemption is claimed by the purchaser, sales tax plus penalty and interest will be imposed on the 
purchase price of the aircraft if the purchaser is in fact a resident of New Jersey at the time of purchase or in the event the 
purchaser should base the aircraft in this State at any time within 12 months from the date of purchase. An aircraft is pre-
sumed to be based in New Jersey if it is registered or required to be registered under the New Jersey Aircraft Registration 
Act of 1964.