[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303274-105":53,"doc-detail-303274-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","sales-tax-exemption-administration-tax-topic-bulletin-su-6","Sales Tax Exemption Administration - Tax Topic Bulletin S&U-6","","Sales Tax Exemption Administration - Tax Topic Bulletin S&U-6 explains New Jersey sales and use tax exemptions through the use of exemption certificates. It describes how the Sales and Use Tax Act imposes tax on covered transactions, when exemptions apply, and the requirement that sellers collect tax unless they hold a fully completed exemption certificate. It also covers common exemption certificates, how to issue and accept them, point of purchase rules, audit handling, and guidance for specific certificate types.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-tax-exemption-administration-tax-topic-bulletin-su-6/303274/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-tax-exemption-administration-tax-topic-bulletin-su-6/303274.png","ImageObject",442,249,{"name":88,"@type":89},"Maya Linwood","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When can a purchaser make a qualified exempt purchase in New Jersey?","Question",{"text":108,"@type":109},"Exemptions apply to otherwise taxable transactions when the purchaser meets the conditions for an exemption. Sellers generally must collect tax unless they obtain a fully completed exemption certificate from the purchaser.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the purpose of exemption certificates in this bulletin?",{"text":113,"@type":109},"The bulletin explains how the most commonly used exemption certificates are administered and how and when they should be used to support qualified tax-free purchases.",{"name":115,"@type":106,"acceptedAnswer":116},"Do exemption certificates have different specific uses?",{"text":117,"@type":109},"Yes. The Division of Taxation provides multiple exemption certificates for general use, and each certificate has its own specific use and rules for issuing and accepting.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303274,1790281333,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962084928432,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Sales Tax Exemption Administration  \nTax Topic Bulletin S&U-6  \nContents  \nIntroduction....................................................................................................................................................................... 2  \nNew Jersey Sales and Use Tax Act ....................................................................................................................... 2  \nNew Jersey Exemption Certificates ...................................................................................................................... 2  \nStreamlined Sales and Use Tax Agreement (SSUTA) .................................................................................... 2  \nIssuing and Accepting Exemption Certificates..................................................................................................... 3  \nPoint of Purchase........................................................................................................................................................ 3  \nIn an Audit Situation..................................................................................................................................................4  \nUnregistered Purchasers ..........................................................................................................................................4  \nDrop Shipment Transactions.................................................................................................................................. 5  \nUse of Blanket Exemption Certificates................................................................................................................ 5  \nRetaining Certificates ................................................................................................................................................ 5  \nUsing Exemption Certificates ...................................................................................................................................... 6  \nExemption Certificates Available for General Use .......................................................................................... 6  \nResale Certificate (Form ST-3) ........................................................................................................................... 6  \nResale Certificate for Non-New Jersey Sellers (Form ST-3NR) .............................................................9  \nExempt Use Certificate (Form ST-4) ................................................................................................................ 9  \nStreamlined Sales and Use Tax Certificate of Exemption (Form ST-SST) ....................................... 16  \nFarmer’s Exemption Certificate (Form ST-7) ............................................................................................. 16  \nCertificate of Exempt Capital Improvement (Form ST-8) ..................................................................... 17  \nMotor Vehicle Sales and Use Tax Exemption Report (Form ST-10) ................................................. 17  \nAircraft Dealer Sales and Use Tax Exemption Report (Form ST-10-A) ........................................... 17  \nVessel Dealer Sales and Use Tax Exemption Report (Form ST-10V) ............................................... 18  \nContractor’s Exempt Purchase Certificate (Form ST-13) ...................................................................... 18  \nExemption Certificate for Student Textbooks (Form ST-16) ............................................................... 19  \nExemption Certificates Not Available for General Use .............................................................................. 19  \nSales and Use Tax Exemption Certificate (Form ST-4 (BRRAG)) ........................................................ 19  \nExempt Organization Certificate (Form ST-5) .......................................................................................... 19  \nDirect","cbCaiawQW5fiwxNe","https://ap.wps.com/l/cbCaiawQW5fiwxNe","pdf",1012636,22,"English","# Introduction\n# New Jersey Sales and Use Tax Act\n# New Jersey Exemption Certificates\n## Issuing and Accepting Exemption Certificates\n## Point of Purchase\n## In an Audit Situation\n## Unregistered Purchasers\n## Drop Shipment Transactions\n## Use of Blanket Exemption Certificates\n## Retaining Certificates\n## Using Exemption Certificates\n## Exemption Certificates Available for General Use\n## Exemption Certificates Not Available for General Use\n## Connect With Us","[{\"question\":\"When can a purchaser make a qualified exempt purchase in New Jersey?\",\"answer\":\"Exemptions apply to otherwise taxable transactions when the purchaser meets the conditions for an exemption. Sellers generally must collect tax unless they obtain a fully completed exemption certificate from the purchaser.\"},{\"question\":\"What is the purpose of exemption certificates in this bulletin?\",\"answer\":\"The bulletin explains how the most commonly used exemption certificates are administered and how and when they should be used to support qualified tax-free purchases.\"},{\"question\":\"Do exemption certificates have different specific uses?\",\"answer\":\"Yes. The Division of Taxation provides multiple exemption certificates for general use, and each certificate has its own specific use and rules for issuing and accepting.\"}]","Sales Tax Exemption Administration - Tax Topic Bulletin S&U-6 | PDF",1789801421,8]