Sales Tax Form ST-3 - Resale Certificate - Instructions and Completion Requirements

Sep 19, 2026

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New Jersey Division of Taxation Sales Tax Form ST-3 is a resale certificate used when a purchaser provides a fully completed New Jersey exemption certificate so the seller may be relieved from collecting and paying sales tax on covered transactions. The form requires purchaser identification, tax registration details, type of business, and specific reasons for exemption, including resale and taxable service use scenarios. Instructions explain completion, acceptance in audits, signature requirements for paper certificates, seller record retention, and liability allocation if an exemption is improperly claimed.

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PURCHASER RESALE CERTIFICATE (ST-3)

Completion requirements and statements

Instructions for use of resale certificates (ST-3)

ST-3 (03-17) The seller must collect the tax on a sale of taxable property or services unless the purchaser gives him a fully completed New Jersey exemption certificate. State of New Jersey DIVISION OF TAXATION SALES TAX FORM ST-3 RESALE CERTIFICATE | PURCHASER’S NEW JERSEY TAXPAYER REGISTRATION NUMBER* | | --- | | | To be completed by purchaser and given to and retained by seller. See instructions on back. Seller should read and comply with the instructions given on both sides of an exemption certificate. Address City State Zip The undersigned certifies that: (1) He holds a valid Certificate of Authority (number shown above) to collect State of New Jersey Sales and Use Tax. (2) He is principally engaged in the sale of (indicate nature of merchandise or service sold): ________________________________________________________________________________________ ________________________________________________________________________________________ (3) The merchandise or services being herein purchased are described as follows: ________________________________________________________________________________________ ________________________________________________________________________________________ (4) The merchandise described in (3) above is being purchased: (check one or more of the blocks which apply) (a) ¨ For resale in its present form. (b) ¨ For resale as converted into or as a component part of a product produced by the undersigned. (c) ¨ For use in the performance of a taxable service on personal property, where the property which is the subject of this Certificate becomes part of the property being serviced or is later transferred to the purchaser of the service in conjunction with the performance of the service. (5) The services described in (3) above are being purchased: (check the block which applies) (a) ¨ By a seller who will either collect the tax or will resell the services. (b) ¨ To be performed on personal property held for sale. 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 Resale 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. *Required | 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) MAY BE REPRODUCED (Front & Back Required) INSTRUCTIONS FOR USE OF RESALE CERTIFICATES – ST-3 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

FAQs

What is the purpose of the New Jersey ST-3 Resale Certificate?

It is provided by the purchaser to the seller so the seller can be relieved of liability for collecting and paying sales tax on eligible transactions covered by the exemption certificate.

What information must the purchaser provide to fully complete the ST-3?

The purchaser must provide name and address, type of business, reasons for exemption, and the required New Jersey tax identification number (or applicable federal/out-of-state number). Individual purchasers must include their driver’s license number and provide a signature when using a paper certificate.

How long must the seller retain resale/exemption certificates and what happens during an audit?

The seller must retain certificates for at least four years from the date of the last sale covered by the certificate, with the certificate available for inspection. In an audit after October 1, 2011, if the seller has not obtained a valid certificate or has an incomplete one, the seller generally has at least 120 days after the Division’s request to obtain a fully completed exemption certificate or other information showing the transaction was not subject to tax.

Sep 19, 2026

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