New Jersey Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-3 (New Jersey Sales Tax Resale Certificate). Agency: New Jersey Division of Taxation (Department of the Treasury).

What a New Jersey resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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New Jersey resale certificate rules

Certificate form: Form ST-3; Form ST-3, the New Jersey Sales Tax Resale Certificate, is published by the New Jersey Division of Taxation (Department of the Treasury). Our generator fills in the New Jersey form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: New Jersey Taxpayer Identification Number; Format: 12 digits: the FEIN followed by a 3-digit suffix (usually 000). It appears on the buyer's New Jersey Certificate of Authority (Sales and Use Tax).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration. A blanket certificate covers repeat purchases of the same general type while the seller has a recurring business relationship with the buyer, meaning no more than 12 months pass between sales. Sellers keep certificates for four years from the last sale covered.

New Jersey rules in plain English

New Jersey uses Form ST-3, the Resale Certificate, from the New Jersey Division of Taxation. Only a buyer that holds a New Jersey Certificate of Authority can issue it. Enter your 12-digit New Jersey Taxpayer Identification Number, which is usually your federal EIN plus three digits. Fill in your name and address, your type of business, what you sell and what you are buying. Then check why you are buying it, such as resale in its present form. An owner, partner or officer signs it. Give it to the seller and do not mail it to the Division. You can mark it for a single purchase or as a blanket certificate. A blanket certificate stays good while you keep buying from that seller at least once every 12 months. If your business is out of state and not required to register in New Jersey, use Form ST-3NR with your home-state registration number instead. The Streamlined Sales and Use Tax certificate (Form ST-SST) is also accepted. If you claim an exemption you do not qualify for, you owe the tax plus interest and penalties. You sign under penalty of perjury and false swearing.

Sources: New Jersey resale certificate guidance · Form ST-3

More New Jersey facts

A seller must itself be registered with New Jersey to accept an exemption certificate. Source
On a drop shipment, an out-of-state retailer may give a New Jersey supplier its home-state resale certificate, the MTC certificate, Form ST-3NR or Form ST-SST. Source
Contractors cannot issue Form ST-3 for materials and supplies; work for exempt organizations or qualified UEZ businesses uses Form ST-13 or UZ-4. Source
ST-3 also covers property used in performing a taxable service on personal property when it becomes part of the property serviced, such as auto parts a service station installs. Source
Under a blanket certificate, each later invoice must show the purchaser's name, address and identification number. Source

What a New Jersey resale certificate must include

The buyer's legal name, business address, and New Jersey Taxpayer Identification Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your New Jersey certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed New Jersey resale certificates

Enter your business once, add each vendor, and download a signed New Jersey certificate on the state form. One flat yearly price covers every state where you buy inventory.

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New Jersey resale certificate FAQ

What form do I use for a New Jersey resale certificate?

New Jersey uses Form ST-3, the New Jersey Sales Tax Resale Certificate, published by the New Jersey Division of Taxation (Department of the Treasury). Our generator fills in the New Jersey form for you. You get a signed PDF with your business, permit, and purchase details.

Does New Jersey accept the MTC uniform resale certificate?

Yes. New Jersey accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in New Jersey?

Only for buyers that are not registered and not required to be registered in New Jersey, and are registered in another state. They give their out-of-state registration number on ST-3NR, an out-of-state resale certificate, MTC or ST-SST. Not available if the buyer was required to register in New Jersey.

Can I give a vendor one blanket resale certificate in New Jersey?

Yes. A blanket certificate in New Jersey covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a New Jersey resale certificate valid?

No fixed expiration. A blanket certificate covers repeat purchases of the same general type while the seller has a recurring business relationship with the buyer, meaning no more than 12 months pass between sales. Sellers keep certificates for four years from the last sale covered.

What happens if I misuse a New Jersey resale certificate?

A purchaser who claims an improper exemption is responsible for the tax, interest and penalties. The buyer signs ST-3 under the penalties for perjury and false swearing.

When can a New Jersey seller rely on a resale certificate?

A registered seller is relieved of liability if it receives a fully completed certificate within 90 days of the sale, even if the buyer claimed the exemption improperly; the buyer then owes the tax. In an audit, the seller has at least 120 days after the Division's request to get a fully completed certificate taken in good faith or other proof. Relief is lost if the seller knew or had reason to know the information was materially false.

Nearby states

This page summarizes New Jersey resale certificate rules for general information and is not tax advice. Confirm current requirements with the New Jersey Division of Taxation (Department of the Treasury) or your tax adviser. State rules last checked October 1, 2026.

New Jersey Resale Certificate Rules, Form & Expiration