ST-13  (10-16, R-13)                       State of New Jersey
                                           DIVISION OF TAXATION

                                                  SALES TAX                                    CONTRACTOR’S NEW JERSEY TAX
                                                                                               REGISTRATION NUMBER*
To be completed by contractor and
retained by seller.                               FORM ST-13

                    CONTRACTOR’S EXEMPT PURCHASE CERTIFICATE

TO:  ________________________________________________________________________________ __________________________
                                 (Name of Seller)                                                                     (Date)

_______________________________________________________________________________________________________________
                                                  (Address of Seller)

_______________________________________________________________________________________________________________

 The materials, supplies, or services purchased by the undersigned are for exclusive use in erecting structures, or building
on, or otherwise 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 supplies 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.
 *THE EXEMPTION APPLIES AS LONG AS THE PROPERTY IS OWNED (OR LEASED) BY:  (Check one)

 ¨     EXEMPT ORGANIZATION

       Name of Exempt Organization  . . . . . . . . ________________________________________________________

       Address  . . . . . . . . . . . . . . . . . . . . . . . . . . ________________________________________________________

       Exempt Organization Number  . . . . . . . . . ________________________________________________________

 ¨     NEW JERSEY OR FEDERAL GOVERNMENTAL ENTITY

       Name of Governmental Entity  . . . . . . . . . ________________________________________________________

       Address of Governmental Entity  . . . . . . . ________________________________________________________

 ¨     QUALIFIED HOUSING SPONSOR

       Name of Qualified Housing Sponsor  . . . . ________________________________________________________

       Address of Qualified Housing Sponsor  . . ________________________________________________________

 ADDRESS OR LOCATION OF CONTRACT WORK SITE: (property must be owned or leased by one of the above)

 ______________________________________________________________________________________________

I, the undersigned contractor, hereby verify and affirm that all of the information shown on this certificate is true.

                     _____________________________________________________________________________________
                     Name of Contractor as registered with the New Jersey Division of Taxation*

                     _____________________________________________________________________________________
                     Address of Contractor*

                     _____________________________________________________________________________________
                     Signature of Contractor or Authorized Employee*

                                           See INSTRUCTIONS on reverse side.
                                           MAY BE REPRODUCED
*Required                                  (Front &  Back Required)

                                       INSTRUCTIONS TO SELLERS CONCERNING
                               CONTRACTOR’S EXEMPT PURCHASE CERTIFICATES  -  ST-13

1. Registered sellers who accept fully completed exemption certificates within 90 days subsequent to the date of sale are relieved of liability for the
   collection and payment of sales tax on the transactions covered by the exemption certificate.  The following information must be obtained from a
   purchaser in order for the exemption certificate to be fully completed:

   • Purchaser’s name and address; 
   • Type of business;
   • Reasons(s) for exemption; 
   • Purchaser’s New Jersey tax identification number or, for a purchaser that is not registered in New Jersey, the Federal employer 
   identification number or out-of-State registration number.  Individual purchasers must include their driver’s license number;
   • If a paper exemption certificate is used (including fax), the signature of the purchaser.

   The seller’s name and address are not required and are not considered when determining if an exemption certificate is fully completed.
   A seller that enters data elements from paper into an electronic format is not required to retain the paper exemption certificate.
   The seller may, therefore, accept this certificate as a basis for exempting sales to the signatory purchaser and is relieved of liability
   even if it is determined that the purchaser improperly claimed the exemption.  If it is determined that the purchaser improperly
   claimed an exemption, the purchaser will be held liable for the nonpayment of the tax.

2. Retention of Certificates   - Certificates must be retained by the seller for a period of not less than 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.

3. Acceptance of an exemption certificate in an audit situation – On and after October 1, 2011, if the seller either has not obtained an
   exemption certificate or the seller 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 that the seller obtain a certificate claiming an exemption that:
   (a) was statutorily available on the date of the transaction, and
   (b) could be applicable to the item being purchased, and 
   (c) is reasonable for the purchaser’s type of business; OR 
   2. Obtain other information establishing that the transaction was not subject to the 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 such 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 information was materially false.

4. Additional Purchases by Same Purchaser - This Certificate will serve to cover additional purchases by the same purchaser of the same general type of
   property or service.
5. 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 which holds a valid exempt organization permit issued pursuant to the provisions of N.J.S.A. 54:32B-9(b)
   which has issued an ST-5 Exempt Organization Certificate to the contractor.
   “New Jersey or Federal Governmental Entity” - is any agency, instrumentality, political subdivision, authority, or public corporation of the governments
   of the United States of America or the State of New Jersey.  Governmental agencies, instrumentalities or political subdivisions of states other than New
   Jersey do not qualify for exemption.
   “Qualified Housing Sponsor” - is any person, partnership, corporation or association certified by the New Jersey Housing and Mortgage Finance
   Agency to have obtained financing, in addition to federal, state or local government subsidies, for a housing project from the New Jersey Housing
   Mortgage Finance Agency pursuant to N.J.S.A. 55:14K-1, et seq. and has issued a New Jersey Sales and Use Tax Housing Sponsor Letter of
   Exemption to the contractor.

PRIVATE REPRODUCTION of Contractor’s Exempt Purchase Certificates may be made without the prior permission of the Division of Taxation.

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 contractor and given to and retained by seller.