A New Jersey resale certificate lets an eligible buyer purchase taxable goods or services without paying New Jersey Sales Tax when the purchase is for resale and the buyer gives the seller the correct, completed certificate. The usual form is ST-3. A qualified seller located outside New Jersey may use ST-3NR in the limited circumstances described on that form; it is not a general substitute for ST-3.
New Jersey’s tax authority is the New Jersey Division of Taxation, and businesses register through the NJ Premier Business Services portal. New Jersey is not a home-rule state: local jurisdictions do not administer their own sales taxes. One state-specific feature is the reduced rate available for certain sales physically made at qualified locations in designated Urban Enterprise Zones, but that benefit requires separate authorization and is not a resale-certificate exemption.
What a New Jersey resale certificate does
A resale certificate documents why a buyer is not paying Sales Tax on a particular purchase: the buyer is acquiring the property or service for resale, rather than for its own use. The buyer gives the certificate to the seller, who keeps it with the transaction records. The certificate does not make the buyer’s later retail sale tax-free; the buyer must collect and remit tax on taxable sales when required.
New Jersey’s Form ST-3 covers purchases of tangible personal property or services for resale in their present form or for incorporation into other property held for sale, as allowed by the form and state rules. It is not a general-purpose exemption for business purchases. If the buyer will consume, use, or keep an item rather than resell it, a resale certificate is not the right basis for avoiding tax.
Register before making taxable sales
If your business is required to collect New Jersey Sales Tax, register with the New Jersey Division of Taxation before making taxable sales. The state’s registration system is the NJ Premier Business Services portal. Registration establishes the business’s New Jersey tax account; it is separate from obtaining or completing a resale certificate.
A seller accepting a New Jersey exemption certificate must be registered with New Jersey. Registration does not mean every purchase is exempt, and a resale certificate does not replace the seller’s obligation to collect tax on taxable sales to end customers. If you sell across state lines, whether New Jersey registration is required depends on your activities and circumstances. Confirm the current requirements with the Division or ask Sales Tax Compliance USA to review your situation.
Choose between Form ST-3 and Form ST-3NR
Form ST-3 is New Jersey’s standard Resale Certificate. It is generally used by a purchaser registered in New Jersey to buy property or services for resale. The purchaser completes it and provides it to the seller; the seller retains it as support for the exempt transaction.
Form ST-3NR is titled Resale Certificate for Non-New Jersey Sellers. The Division’s form limits its use to out-of-state sellers who are not required to be registered in New Jersey. It is intended for qualifying out-of-state sellers making tax-exempt purchases in New Jersey for resale, including the circumstances described in the form instructions involving property carried away from the point of sale or picked up in New Jersey by the seller’s own vehicle or messenger. Do not choose ST-3NR simply because your business is based outside New Jersey: check the form’s eligibility conditions, and confirm with the Division if your facts do not clearly fit.
Who can use a New Jersey resale certificate
A buyer may use a resale certificate when it is acquiring eligible property or services for resale and can provide the information and registration details required by the applicable form. For ST-3, the buyer supplies its New Jersey taxpayer identification number and certifies the resale reason. A business that is not registered in New Jersey should not assume it can use ST-3; ST-3NR has a narrower, specific role for qualifying out-of-state sellers.
Use the certificate only for purchases that genuinely qualify. For example, inventory acquired to sell to customers may qualify, while office supplies, equipment, or goods retained for the business’s own use generally do not qualify merely because the purchaser is a retailer. If a purchase has mixed or unusual use, the exact treatment depends on the facts and the applicable New Jersey rule. Ask the Division or a compliance professional before claiming an exemption you cannot substantiate.
How to complete and provide Form ST-3
Use the current ST-3 form from the New Jersey Division of Taxation and follow its instructions. Enter the purchaser’s name and address, New Jersey taxpayer identification number, type of business, and the reason for the exemption. Identify the seller and the applicable purchase or category as the form requires, then sign the paper certificate. The purchaser—not the seller—certifies that the purchase qualifies.
Give the completed certificate to the seller and keep a copy with your purchase records. A certificate may cover additional purchases of the same general type from the same seller when the parties have a recurring business relationship, subject to the state’s rules. Do not use a blanket certificate to cover unrelated goods or purchases that are not for resale. If you are completing ST-3NR, use that form’s own fields and instructions rather than copying ST-3 details by assumption.
How sellers should review and accept certificates
Before treating a sale as exempt, a New Jersey seller should check that the certificate is fully completed, signed when a paper signature is required, and consistent with the buyer and the transaction. Review the stated business type and exemption reason, and check that the certificate is the correct one for the buyer’s circumstances. A resale claim should make sense for the goods or services being purchased; a certificate is not a substitute for reasonable review.
The Division’s forms state that a registered seller accepting a fully completed certificate within 90 days after the sale is relieved of liability for collecting and paying tax on the covered transaction. That timing rule does not make an incomplete or inapplicable certificate valid. If the buyer has not supplied acceptable documentation, collect tax on a taxable sale unless the Division confirms another basis for exemption. Keep a record linking each covered sale to the certificate.
Keep certificates and supporting records
New Jersey’s certificate instructions require sellers to retain certificates for at least four years from the date of the last sale covered by the certificate. The certificate must be in the seller’s possession and available for inspection. For a certificate used for recurring purchases, retain it through the required period measured from the last covered sale, not merely from the date it was first received.
Keep supporting records that help explain the transaction and the exemption, such as invoices, order details, customer account information, and correspondence about the buyer’s intended resale. Buyers should also retain copies of certificates they issue and records showing that the purchases were for resale. Organized records make it easier to respond to a tax inquiry and to identify certificates that need review. Follow the Division’s current instructions if a particular record or transaction has a different retention requirement.
Other New Jersey sales tax exemption certificates
New Jersey has certificates for exemptions other than resale. Form ST-4, the Exempt Use Certificate, is for qualifying purchases used for a purpose specifically exempt under New Jersey law. Form ST-5 is the Exempt Organization Certificate issued to organizations that qualify for New Jersey exempt status. Form ST-7 is the Farmer’s Exemption Certificate for qualifying purchases used directly and primarily in agricultural or horticultural production, subject to the form’s limits.
These forms are not interchangeable. A buyer should use the certificate that matches the legal basis for the exemption and should not use ST-3 merely because the purchase is for a business. The Division also lists other certificates, including certificates for particular transactions or purchaser categories. Check the current Division forms and instructions to determine whether another certificate applies to your purchase.
Expiration, updates, and New Jersey’s Urban Enterprise Zones
The New Jersey Division’s resale-certificate instructions specify a seller retention period, but the materials cited here do not establish a universal calendar expiration date for every ST-3 or ST-3NR. A certificate should not be treated as reliable indefinitely if the buyer’s registration, business, ownership, address, or purchasing purpose has changed. Ask the buyer for an updated certificate when information is stale or inconsistent, and confirm any uncertain expiration question with the Division.
New Jersey also has a separate reduced-rate program for qualified businesses at designated Urban Enterprise Zone locations. A qualified business needs the applicable authorization, including a UZ-2 certificate, to collect the reduced rate on eligible sales physically occurring at its qualified location. The reduced rate is not a resale exemption and does not apply to every sale or service. Check the Division’s current UEZ rules and rate before applying it; the exact treatment depends on the location, goods, transaction, and authorization.
Get help managing New Jersey exemption certificates
For ecommerce and cross-border sellers, certificate work often spans customer onboarding, marketplace and direct orders, wholesale purchases, and records held by different teams. Sales Tax Compliance USA is a done-for-you service staffed by people, not tax software. We can help review your New Jersey registration position, identify which certificate fits a transaction, organize certificates and supporting records, and flag documents that may need to be refreshed.
New Jersey-specific questions can turn on the buyer’s registration, the seller’s status, the delivery or pickup facts, and the intended use of the purchase. We do not promise a particular audit outcome or treat a certificate as valid without review. Where the rule is unclear or may have changed, we will help you check the current position with the New Jersey Division of Taxation.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
New Jersey certificate comparison: choose the form by the legal reason for the purchase, not simply by the buyer’s business type.
| Certificate | When it is used |
|---|---|
| ST-3 — Resale Certificate | A qualifying purchaser documents that eligible property or services are acquired for resale in their present form or for incorporation into property held for sale. |
| ST-3NR — Resale Certificate for Non-New Jersey Sellers | A qualifying out-of-state seller not required to register in New Jersey uses this form only within its stated eligibility conditions; it is not a general replacement for ST-3. |
| ST-4 — Exempt Use Certificate | A purchaser documents a qualifying use that is specifically exempt under New Jersey law; ordinary business use alone does not establish eligibility. |
| ST-5 — Exempt Organization Certificate | An organization that has qualified for New Jersey exempt status uses its state-issued certificate for purchases covered by that status. |
| ST-7 — Farmer’s Exemption Certificate | A qualifying farming enterprise documents eligible purchases used directly and primarily in agricultural or horticultural production, subject to the form’s limits. |
| UZ-2 — UEZ reduced-rate authorization | A qualified business uses this separate authorization to collect the reduced rate on eligible sales at its qualified Urban Enterprise Zone location; it is not a buyer’s resale certificate. |
Frequently asked questions
What is a New Jersey resale certificate?
It is a document a qualifying buyer gives a seller to support a purchase of eligible property or services for resale without paying New Jersey Sales Tax at the time of purchase. Form ST-3 is the standard New Jersey resale certificate, while ST-3NR is limited to qualifying out-of-state sellers under its instructions. The buyer remains responsible for tax on later taxable sales.
How do I get a New Jersey resale certificate?
Download the current ST-3 or ST-3NR and its instructions from the New Jersey Division of Taxation, then complete the form that fits your circumstances and give it to your seller. ST-3 requires purchaser information including a New Jersey taxpayer identification number; ST-3NR has separate eligibility conditions for certain out-of-state sellers. If you must collect New Jersey Sales Tax, register through the NJ Premier Business Services portal before making taxable sales.
What is the difference between Form ST-3 and Form ST-3NR?
ST-3 is the standard resale certificate for qualifying purchases and calls for the purchaser’s New Jersey taxpayer identification number. ST-3NR is specifically for out-of-state sellers who are not required to be registered in New Jersey and is subject to the form’s stated conditions. Being based outside New Jersey does not by itself establish eligibility to use ST-3NR.
Who can use a New Jersey resale certificate?
A purchaser may use the appropriate certificate when it is acquiring eligible property or services for resale and can truthfully complete the required information. ST-3 is generally used by a purchaser registered in New Jersey; ST-3NR is available only to qualifying out-of-state sellers under its instructions. Purchases retained or consumed by the business do not qualify merely because the buyer sells other goods.
How do I fill out a New Jersey ST-3 form?
Use the current Division form and enter the purchaser’s name and address, New Jersey taxpayer identification number, type of business, and reason for the exemption, along with the other information requested. Sign the paper form, provide it to the seller, and keep a copy with records showing the purchase was for resale. Do not claim resale treatment for goods or services the business will use rather than resell.
Does a New Jersey resale certificate expire?
The Division’s instructions require sellers to retain certificates for at least four years from the last sale covered, but that retention period is not itself an expiration date. The materials cited here do not establish one universal calendar expiration date for every resale certificate. Request an updated certificate when buyer or transaction details change, and confirm a specific expiration question with the Division.
Do I need a sales tax ID to use a New Jersey resale certificate?
Form ST-3 asks for the purchaser’s New Jersey taxpayer identification number, so a buyer using that form generally needs the relevant New Jersey registration information. ST-3NR is a limited alternative for qualifying out-of-state sellers not required to register in New Jersey and calls for the identification information specified on that form. Check the current form instructions if your registration status is uncertain.
What other New Jersey sales tax exemption certificates are available?
New Jersey forms include ST-4 for qualifying exempt-use purchases, ST-5 for organizations granted New Jersey exempt status, and ST-7 for qualifying farming purchases used directly and primarily in agricultural or horticultural production. The Division lists additional certificates for particular situations. Each certificate has its own eligibility rules, so use the current form instructions rather than substituting one certificate for another.
How we handle this for you
The mechanics in New Jersey are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the New Jersey Division of Taxation, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about New Jersey.
Official sources
- https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3.pdf
- https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3nr.pdf
- https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su5.pdf
- https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su6.pdf
- https://www.nj.gov/treasury/taxation/prntsale.shtml
- https://www.nj.gov/treasury/taxation/uezcer.shtml
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other New Jersey guides: Amazon FBA · Audit defence · Back sales tax · Economic nexus · Filing · Foreign sellers
Resale certificates in nearby states: New York
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