EXEMPT USE CERTIFICATE - ST-4 (05-12) - INSTRUCTIONS FOR USE OF EXEMPT USE CERTIFICATES

Sep 19, 2026

New Jersey Division of Taxation Sales Tax Form ST-4, Exempt Use Certificate, is completed by the purchaser and retained by the seller to support an exempt purchase from New Jersey sales and/or use tax. The certificate requires purchaser identification, business type, reasons for exemption, and taxpayer or federal identification numbers, with signature requirements for paper use. Instructions explain exemption completion, seller relief and purchaser liability, audit acceptance procedures after Oct. 1, 2011, retention for at least four years, and common exempt uses.

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Instructions for Use of Exempt Use Certificates - ST-4 (05-12)

General completion and purchaser information

Retention of certificates

Acceptance in audit situations after October 1, 2011

Common exempt uses for which ST-4 is applicable

| ST-4 (05-12, R-15)
ELIGIBLE NONREGISTERED PURCHASER: SEE INSTRUCTIONS
** | State of New Jersey
DIVISION OF TAXATION
SALES TAX
FORM ST-4
EXEMPT USE CERTIFICATE
To be completed by purchaser and given to and retained by seller. | PURCHASER’S NEW JERSEY TAXPAYER REGISTRATION NUMBER* | | --- | --- | --- | | Please read and comply with the instructions given on both sides of this certificate.
TO Date
(Name of Seller) | | | | Address City State Zip
The undersigned certifies that there is no requirement to pay the New Jersey Sales and/or Use Tax on the purchase or purchases covered by this Certificate because the tangible personal property or services purchased will be used for an exempt purpose under the Sales & Use Tax Act.
The tangible personal property or services will be used for the following exempt purpose*:
The exemption on the sale of the tangible personal property or services to be used for the above described exempt purpose is provided in subsection N.J.S.A. 54:32B- (See reverse side for listing for principal exempt uses of tangible personal property or services and fill in the block with proper subsection citation) .
I, the undersigned purchaser, have read and complied with the instructions and rules promulgated pursuant to the New Jersey Sales and Use Tax Act with respect to the use of the Exempt Use Certificate, and it is my belief that the seller named herein is not required to collect the sales or use tax on the transaction or transactions covered by this Certificate. The undersigned purchaser hereby swears under the penalties for perjury and false swearing that all of the information shown in this Certificate is true.
NAME OF PURCHASER* (as registered with the New Jersey Division of Taxation)
(Address of Purchaser)*
TYPE OF BUSINESS*
By
(Signature of owner, partner, officer of corporation, etc. )* (Title) | | | *Required MAY BE REPRODUCED (Front & Back Required) INSTRUCTIONS FOR USE OF EXEMPT USE CERTIFICATES - ST-4 (05-12) 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 a

FAQs

Who must complete the ST-4 Exempt Use Certificate, and what must be done with it?

The purchaser completes the certificate and gives it to the seller, who must retain it. The certificate must be kept for at least four years and be available for inspection.

What information is required from the purchaser for a fully completed exemption certificate?

Purchaser name and address, type of business, reasons for exemption, and the purchaser’s New Jersey tax identification number (or other permitted identifiers for non-registered purchasers). Individual purchasers must include driver’s license number, and paper/fax use requires the purchaser’s signature.

How does the process work if an exemption certificate is missing or incomplete during an audit?

On and after October 1, 2011, the seller has at least 120 days after the Division’s substantiation request to obtain a fully completed exemption certificate in good faith or obtain other information showing the transaction was not subject to tax.

Sep 19, 2026

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