ST-16  (10-16)                       State of New Jersey
                                    DIVISION OF TAXATION

                                     SALES TAX

                                     FORM ST-16

       EXEMPTION CERTIFICATE FOR STUDENT TEXTBOOKS
                                     (N.J.S.A. 54:32B-8.21)
                  To be completed by purchaser and given to and retained by seller.
                                    Read instructions on back of this certificate.

____________________________________________________________________              ___________________________________
                  (Name of Seller)                                                              (Date)

____________________________________________________________________
                  (Address of Seller)

____________________________________________________________________

                  TITLE OF TEXTBOOKS                                                            PRICE
___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

___________________________________________________________________               $ _________________________________

                                                    TOTAL PRICE                   $ _________________________________

The undersigned hereby certifies that he is exempt from payment of the New Jersey Sales and Use Tax on the above textbook
purchases because:

¨      He is a student in a school, college, university or other educational institution approved as such by the New Jersey
       Department of Education; and

¨      The above textbooks have been declared to be required for school purposes by the educational institution.

___________________________________________________ ___________________________________________________
       (Print - Name of Student)                                                  (Name of School)

___________________________________________________ ___________________________________________________
       (Print - Address of Student)                                               (School Address)

___________________________________________________ ___________________________________________________
       (Signature of Student)                                                     (Student ID #)

                                     MAY BE REPRODUCED

                    INSTRUCTIONS TO SELLERS CONCERNING
           EXEMPTION CERTIFICATE FOR STUDENT TEXTBOOKS

Receipts from the sales of textbooks, for use by students, are exempt under Section 8.21 of the Sales Tax
Act (reproduced below).  The educational institution should prescribe through its academic departments the
particular books that are required for school purposes.  This form ST-16 should be completed by the student
purchasing the exempt textbook and retained by the bookstore.

You may accept this certificate as a basis for exempting sales of textbooks to the purchaser providing
he has:

a. properly completed this form; and,

b. presented valid proof of his enrollment in a school, college, university or other educational
institution approved as such by the New Jersey Department of Education.

N.J.S.A. 54:32B-8.21 of the New Jersey Sales and Use Tax Act exempts the following:

“Sales of school textbooks for use by students in a school, college, university or other educational
institution, approved as such by the Department of Education, when the educational institution, upon forms
and pursuant to regulations prescribed by the director, has declared the books are required for school
purposes and the purchaser has supplied the seller with the form at the time of the sale.”

For the purposes of the school textbook exemption, “textbook” means any book which the educational
institution requires students to purchase for use in one of its courses.

IMPORTANT: NOTEThis certificate (Form ST-16) must be retained by the seller for auditing 
                    purposes.

                                REPRODUCTION OF FORM

This certificate may be reproduced without permission of the Director, Division of Taxation, so long as the
text and format are unchanged.  It is expected that many sellers will want to have this certificate reproduced
for their own convenience, as well as for the convenience of their customer’s.

FOR MORE INFORMATION: Read publication S&U-6 (Sales Tax Exemption Administration) at
http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su6.pdf

           DO NOT MAIL THIS FORM TO THE DIVISION OF TAXATION
  This form is to be completed by purchaser and given to and retained by seller.