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The seller must collect sales tax unless the purchaser provides a fully completed exemption certificate within required timing. The instructions explain required purchaser details, acceptance rules, audit-time substantiation timelines, blanket certificate coverage, and certificate retention for four years, including when electronic data retention applies.",{"@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/st-3-new-jersey-sales-tax-resale-certificate-instructions/304452/",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/st-3-new-jersey-sales-tax-resale-certificate-instructions/304452.png","ImageObject",442,249,{"name":88,"@type":89},"Aditya","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What must the purchaser do to claim an exemption using Form ST-3?","Question",{"text":108,"@type":109},"Provide a fully completed exemption certificate to the seller. If it is not fully completed, the seller must collect the sales tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When is the seller relieved of liability for collecting Sales Tax?",{"text":113,"@type":109},"A seller registered to accept the certificate is relieved of liability as long as the certificate is fully completed and received within 90 days of the date of sale.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if the certificate is incomplete or missing in an audit?",{"text":117,"@type":109},"The seller has at least 120 days after the Division’s request for substantiation to obtain a fully completed certificate taken in good faith or other information showing the transaction was not subject to tax.","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},304452,1790418406,{"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":135,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"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":9},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","ST-3  \n(3-23)  \nNew Jersey Division of Taxation  \nSales Tax  \nResale Certificate  \nCheck applicable box:  \n Single-Purchase Certificate  Blanket Certificate  \nThe seller must collect Sales Tax on the sale of taxable property or services unless the purchaser gives them a fully completed exemption certificate.  \nDo not mail this form to the Division of Taxation.  \nSeller  \nName    \nAddress    \nStreet City State ZIP Code  \nPurchaser  \nNew Jersey Taxpayer Identification Number    \nName*    \nAs registered with the New Jersey Division of Taxation  \nAddress*    \nStreet City State ZIP Code  \nType of Business*    \nThe purchaser certifies that:  \n(1) They hold a valid Certificate of Authority to collect New Jersey Sales and Use Tax.  \n(2) They are principally engaged in the sale of (indicate nature of property or service sold):  \n(3) The property or services being purchased are described as follows:  \n(4) The property described above is being purchased for (check all boxes that apply):  Resale in its present form.  \n Resale as converted into or as a component part of a product by the purchaser.  \n Use in the performance of a taxable service on personal property and will become part of the property being serviced or will later be transferred to the purchaser of the service in conjunction with the performance of the service.  \n(5) The services described above are being purchased (check the box that applies):  By seller who will either collect tax or will resell services.  \n To be performed on personal property held for sale.  \nI, 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.  \nPrint Name    \nAuthorized Signature*  (Owner, Partner, Corporate Officer)  Title   Date    \n*Required  \nThis form may be reproduced  \nForm ST-3 Instructions  \nCompleting the Certificate  \nTo claim an exemption from Sales Tax on the purchase of taxable property or services, the purchaser must provide a fully completed exemption certificate to the seller. Otherwise, the seller must collect the tax. The purchaser must provide the following information for the exemption certificate to be considered fully completed:  \n• Name and address;  \n• New Jersey taxpayer identification number;  \n• Type of business;  \n• Reason(s) for exemption;  \n• Signature, if using a paper exemption certificate (including fax) .  \nThe seller’s name and address are not required for the exemption certificate to be considered fully completed.  \nAccepting the Certificate  \nA 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 purchaser improperly claimed the exemption, in which case the purchaser will be held liable for nonpayment of the tax.  \nAccepting the Certificate in an Audit Situation  \nIf 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:  \n1. Obtain a fully completed exemption certificate from the purchaser taken in good faith, which in an audit situation means the exemption:  \n• Was statutorily available on the date of the transaction(s); and  \n• Could apply to the property or service being purchased; and  \n• Is reasonable for the purchaser’s type of business; or  \n2. Obtain other information establishi","cbCaiqLV6VayqrHw","https://ap.wps.com/l/cbCaiqLV6VayqrHw","pdf",195418,6,"English","# Resale Certificate\n## Completing the Certificate\n## Accepting the Certificate\n## Accepting the Certificate in an Audit Situation\n## Blanket Certificates\n## Retention of Certificates\n## Examples of Proper Use of Form ST-3","[{\"question\":\"What must the purchaser do to claim an exemption using Form ST-3?\",\"answer\":\"Provide a fully completed exemption certificate to the seller. If it is not fully completed, the seller must collect the sales tax.\"},{\"question\":\"When is the seller relieved of liability for collecting Sales Tax?\",\"answer\":\"A seller registered to accept the certificate is relieved of liability as long as the certificate is fully completed and received within 90 days of the date of sale.\"},{\"question\":\"What happens if the certificate is incomplete or missing in an audit?\",\"answer\":\"The seller has at least 120 days after the Division’s request for substantiation to obtain a fully completed certificate taken in good faith or other information showing the transaction was not subject to tax.\"}]","ST-3 - New Jersey Sales Tax Resale Certificate - Instructions | PDF",1789813527]