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Seller instructions explain completion timelines, certificate retention for at least four years, audit substantiation steps, and common exempt use categories.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/state-of-new-jersey-division-of-taxation-form-st-4-exempt-use-certificate/304449/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/state-of-new-jersey-division-of-taxation-form-st-4-exempt-use-certificate/304449.png","ImageObject",442,249,{"name":42,"@type":43},"วิน","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-01","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who must complete and provide the Exempt Use Certificate ST-4?","Question",{"text":62,"@type":63},"The purchaser must complete the certificate and give it to the seller, who retains it. The certificate is intended to document that the transaction qualifies for an exempt purpose under New Jersey law.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What key information is required from the purchaser to complete ST-4?",{"text":67,"@type":63},"Required items include the purchaser’s name and address, type of business, reason(s) for exemption, and a New Jersey tax identification number (or specified alternatives for non-registered purchasers). Individual purchasers must also include their driver’s license number, and the purchaser’s signature is required when using a paper exemption certificate.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the seller’s obligations for retention and audit acceptance?",{"text":71,"@type":63},"The seller must retain certificates for at least four years and keep them in physical possession for inspection. In an audit situation (on or after October 1, 2011), the seller must obtain a fully completed certificate within the stated timeframe or obtain other information showing the transaction was not subject to tax.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304449,1790201406,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","ST-4 (7-26)  \n\n| Eligible Nonregistered\u003Cbr>Purchaser. See Instructions** |\n| --- |\n|  |\n\nState of New Jersey Division of Taxation Sales Tax  \nForm ST-4  \nExempt Use Certificate  \n\n| Purchaser’s New Jersey Taxpayer Registration Number* |\n| --- |\n|  |\n\nTo be completed by purchaser and given to and retained by seller.  \nPlease read and comply with the instructions given on both sides of this certificate.  \nTo   Date    \n(Name of Seller)  \nAddress City State ZIP Code  \nThe 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 and Use Tax Act.  \nThe tangible personal property or services will be used for the following exempt purpose*:  \nThe exemption on the sale of the tangible personal property or services to be used for the above described exempt  \npurpose is provided in subsection N.J.S.A. 54:32B-  \n(See reverse side for listing for principal exempt uses of  \ntangible personal property or services and fill in the block with proper subsection citation) .  \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 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.  \n\n| Name of purchaser* | (as registered with the New Jersey Division of Taxation) |\n| --- | --- |\n| Address of purchaser* |  |\n| Type of business*\u003Cbr>By |  |\n\nSignature of owner, partner, officer of corporation, etc.* Title  \n*Required May be Reproduced  \n(Front and back required)  \nInstructions for Use of Exempt Use Certificate – ST-4  \n1. 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:  \n● Purchaser’s name and address;  \n● Type of business;  \n● Reason(s) for exemption;  \n● 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;  \n● If a paper exemption certificate is used (including fax), the signature of the purchaser.  \nThe 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.  \nThe 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 tax.  \n2. 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.  \n3. 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 Divisi","cbCaiioiQxa59TAC","https://ap.wps.com/l/cbCaiioiQxa59TAC","pdf",180108,"English","# Exempt Use Certificate - ST-4\n## Instructions for Use of Exempt Use Certificate – ST-4\n### Registered seller relief and required purchaser information\n### Retention of certificates\n### Acceptance in an audit situation\n### Common exempt uses applicable to ST-4","[{\"question\":\"Who must complete and provide the Exempt Use Certificate ST-4?\",\"answer\":\"The purchaser must complete the certificate and give it to the seller, who retains it. The certificate is intended to document that the transaction qualifies for an exempt purpose under New Jersey law.\"},{\"question\":\"What key information is required from the purchaser to complete ST-4?\",\"answer\":\"Required items include the purchaser’s name and address, type of business, reason(s) for exemption, and a New Jersey tax identification number (or specified alternatives for non-registered purchasers). Individual purchasers must also include their driver’s license number, and the purchaser’s signature is required when using a paper exemption certificate.\"},{\"question\":\"What are the seller’s obligations for retention and audit acceptance?\",\"answer\":\"The seller must retain certificates for at least four years and keep them in physical possession for inspection. In an audit situation (on or after October 1, 2011), the seller must obtain a fully completed certificate within the stated timeframe or obtain other information showing the transaction was not subject to tax.\"}]","State of New Jersey Division of Taxation - Form ST-4 Exempt Use Certificate | PDF",1789813522]