@@ -9,6 +9,7 @@ sectorIds:
99 - accommodation-and-food-services
1010 - digital-and-print-media
1111 - retail-trade-and-ecommerce
12+ moveToRecommendedForYouSection : true
1213urlSlug : resale-tax-certificate
1314summaryDescriptionMd : >-
1415 If your business buys items for resale, you need to complete the Sales Tax
@@ -27,14 +28,11 @@ callToActionLink: https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3
2728synonyms :
2829 - sales tax
2930---
30-
3131::: largeCallout { showHeader =" true " headerText =" " calloutType =" informational " amountIconText =" " filingTypeIconText =" " frequencyIconText =" " phoneIconText =" " emailIconText =" " }
3232
33- - On the Sales Tax Resale Certificate, the reseller is the “purchaser,” and the “seller” is the wholesaler
34-
35- - To use a Sales Tax Resale Certificate with a floor covering seller, you have to be a retail floor covering dealer
36-
37- - A ` home improvement contractor|home-contractors-activities ` cannot use the Sales Tax Resale Certificate
33+ * On the Sales Tax Resale Certificate, the reseller is the “purchaser,” and the “seller” is the wholesaler
34+ * To use a Sales Tax Resale Certificate with a floor covering seller, you have to be a retail floor covering dealer
35+ * A ` home improvement contractor|home-contractors-activities ` cannot use the Sales Tax Resale Certificate
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3937:::
4038
@@ -44,20 +42,20 @@ synonyms:
4442
4543If you are a reseller, complete the Sales Tax Resale Certificate with:
4644
47- - Your business name and address are registered with the New Jersey Division of Taxation
48- - Your ` New Jersey Tax ID|tax-id `
49- - Your type of business
50- - A description of the property or services you are buying
45+ * Your business name and address are registered with the New Jersey Division of Taxation
46+ * Your ` New Jersey Tax ID|tax-id `
47+ * Your type of business
48+ * A description of the property or services you are buying
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5250When buying your goods or services, give the completed certificate to the seller.
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5452  ;
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5654If you are a seller, you must:
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58- - Keep certificates for 4 years
59- - Keep sales slips, receipts, statements, cash register tapes, or guest checks documenting the sale for 4 years
60- - Provide certificates and any documentation upon request to the New Jersey Division of Taxation
56+ * Keep certificates for 4 years
57+ * Keep sales slips, receipts, statements, cash register tapes, or guest checks documenting the sale for 4 years
58+ * Provide certificates and any documentation upon request to the New Jersey Division of Taxation
6159
6260::: largeCallout { showHeader =" true " headerText =" " calloutType =" warning " amountIconText =" " filingTypeIconText =" " frequencyIconText =" " phoneIconText =" " emailIconText =" " }
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@@ -71,4 +69,4 @@ A completed Sales Tax Resale Certificate.
7169
7270:::
7371
74- ` | `
72+ ` | `
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