New Jersey Division of Taxation               Check applicable box:
                                                                                              Single-Purchase Certificate
            ST-13                                             Sales Tax
            (5-24)                                                                            Blanket Certificate
                       Contractor’s Exempt Purchase Certificate

The seller must collect Sales Tax on the sale of taxable property or services unless the contractor gives them a fully completed 
ST-13, Contractor’s Exempt Purchase Certificate. 
                                  Do not mail this form to the Division of Taxation.
Seller
Name  
Address  
             Street                                      City          State                ZIP Code
Purchaser (Contractor)
New Jersey Taxpayer Identification Number  
Name*  
                                      As registered with the New Jersey Division of Taxation

Address*  
             Street                                      City          State                ZIP Code
The materials, supplies, or services purchased by the undersigned are for exclusive use in erecting structures, or building on, or oth-
erwise improving, altering, or repairing real property of an exempt organization, governmental entity, or qualified housing sponsor and 
are exempt from Sales and Use Tax under N.J.S.A. 54:32B-8.22. For purposes of this exemption, “exclusive use” means that the sup-
plies and materials purchased will be entirely used or consumed on the job contracted for by the exempt organization, governmental 
entity, or qualified housing sponsor named below.

For the exemption to apply, the property must be owned or leased by (check one)*:
        Exempt Organization
        Name of exempt organization  ................       ________________________________________________________________
        Address of exempt organization..............        ________________________________________________________________
        Address or location of contract work site    ________________________________________________________________

        New Jersey or Federal Governmental Entity
        Name of governmental entity ..................      ________________________________________________________________
        Address of governmental entity...............       ________________________________________________________________
        Address or location of contract work site    ________________________________________________________________

        Housing Sponsor (N.J.S.A. 54:32B-8.22c)
        Name of housing sponsor .......................     ________________________________________________________________
        Address of housing sponsor....................      ________________________________________________________________
        Name of housing project .........................   ________________________________________________________________
        Address or location of housing project ....         ________________________________________________________________

        Housing Sponsor (N.J.S.A. 54:32B-8.22d)
        Name of housing sponsor .......................     ________________________________________________________________
        Address of housing sponsor....................      ________________________________________________________________
        Name of affordable housing project ........         ________________________________________________________________
        Address or location of affordable housing project   __________________________________________________________

I, the undersigned contractor, hereby verify and affirm that all of the information shown on this certificate is true.
Print Name  
Authorized Signature*  
                                                         (Contractor or authorized employee)
Title                                                                    Date 
*Required
                                                         This form may be reproduced

                                            Form ST-13 Instructions
Completing the Certificate
To claim an exemption from Sales Tax on the purchase of taxable property or services, the purchaser (contractor) must provide a fully completed ST-13, 
Contractor’s Exempt Purchase Certificate, to the seller. Otherwise, the seller must collect the tax. The following information is required for this exempt 
purchase certificate to be fully completed:
•  Name and address of purchaser;
• New Jersey taxpayer identification number;
•  Type of organization for which the work is being performed;
• Signature, if using a paper exemption certificate (including fax).
The seller’s name and address are not required for the exemption certificate to be considered fully completed.

Accepting the Certificate
A seller must be registered to accept an exemption certificate. The seller is relieved of liability for collecting Sales Tax on transaction(s) covered by the 
certificate as long as the certificate is fully completed and is received within 90 days of the date of sale. The seller is relieved of liability even if the pur-
chaser improperly claimed the exemption, in which case the purchaser will be held liable for nonpayment of the tax.

Accepting the Certificate in an Audit Situation
If the seller either has not obtained an exemption certificate or has obtained an incomplete exemption certificate, the seller has at least 120 days after 
the Division’s request for substantiation of the claimed exemption to either:
1.  Obtain a fully completed exemption certificate from the purchaser taken in good faith, which in an audit situation means the exemption:
  •  Was statutorily available on the date of the transaction(s); and
  •  Could apply to the property or service being purchased; and
  •  Is reasonable for the purchaser’s type of business; or
2.  Obtain other information establishing that the transaction(s) was not subject to tax.
If the seller obtains this information, the seller is relieved of any liability for the tax on the transaction unless it is discovered through the audit process 
that the seller had knowledge or had reason to know at the time the information was provided that the information relating to the exemption claimed was 
materially false or the seller otherwise knowingly participated in activity intended to purposefully evade the tax that is properly due on the transaction. 
The burden is on the Division to establish that the seller had knowledge or had reason to know at the time the information was provided that the informa-
tion was materially false.

Blanket Certificates
A single exemption certificate may cover additional purchases of the same general type of property or service by the same purchaser with which the 
seller has a recurring business relationship. For purposes of this section, a recurring business relationship exists when a period of no more than 12 
months elapses between sales transactions. 
To use this form as a blanket certificate, check the applicable box at the top of the form. Each subsequent sales slip or purchase invoice based on the 
blanket certificate must be clearly marked with the purchaser’s name, address, and identification number.

Retention of Certificates
Certificates must be retained by the seller for four years from the date of the last sale covered by the certificate. Certificates must be in the physical 
possession of the seller and available for inspection. A seller that enters data elements from paper into an electronic format is not required to retain the 
paper exemption certificate. 

Definitions
Contractor means any individual, partnership, corporation, or other commercial entity engaged in any business involving erecting structures for others 
or building on or otherwise improving, altering, or repairing real property of others.
Exempt Organization is any organization holding a valid exempt organization permit issued pursuant to the provisions of N.J.S.A. 54:32B-9(b) that has 
provided an ST-5 Exempt Organization Certificate to the contractor.
New Jersey or Federal Government Entity is any agency, instrumentality, political subdivision, authority, or public corporation of the governments of 
the United States or the State of New Jersey. Governmental agencies, instrumentalities, or political subdivisions of states other than New Jersey do not 
qualify for exemption.
Housing Sponsor (N.J.S.A. 54:32B-8.22c) is any person, partnership, corporation, or association certified by the New Jersey Housing and Mortgage 
Finance Agency (NJHMFA) who has obtained financing for housing projects pursuant to N.J.S.A. 55:14K-1 et seq., when funding is in addition to federal, 
state, or local government subsidies, and who has provided a New Jersey Sales and Use Tax Housing Sponsor Letter of Exemption to the contractor.
Housing Sponsor (N.J.S.A. 54:32B-8.22d) is any person or entity engaged in affordable housing projects in which all of the units are restricted to occu-
pants with moderate, low, or very low income as defined in N.J.S.A. 52:27D-301 et seq.
For more information, see S&U-6, Sales Tax Exemption Administration, which is available at www.nj.gov/treasury/taxation/pdf/pubs/sales/su6.pdf