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26 changes: 12 additions & 14 deletions content/src/anytime-action-tasks/resale-tax-certificate.md
Original file line number Diff line number Diff line change
Expand Up @@ -9,6 +9,7 @@ sectorIds:
- accommodation-and-food-services
- digital-and-print-media
- retail-trade-and-ecommerce
moveToRecommendedForYouSection: true
urlSlug: resale-tax-certificate
summaryDescriptionMd: >-
If your business buys items for resale, you need to complete the Sales Tax
Expand All @@ -27,14 +28,11 @@ callToActionLink: https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3
synonyms:
- sales tax
---

:::largeCallout{ showHeader="true" headerText="" calloutType="informational" amountIconText="" filingTypeIconText="" frequencyIconText="" phoneIconText="" emailIconText="" }

- On the Sales Tax Resale Certificate, the reseller is the “purchaser,” and the “seller” is the wholesaler

- To use a Sales Tax Resale Certificate with a floor covering seller, you have to be a retail floor covering dealer

- A `home improvement contractor|home-contractors-activities` cannot use the Sales Tax Resale Certificate
* On the Sales Tax Resale Certificate, the reseller is the “purchaser,” and the “seller” is the wholesaler
* To use a Sales Tax Resale Certificate with a floor covering seller, you have to be a retail floor covering dealer
* A `home improvement contractor|home-contractors-activities` cannot use the Sales Tax Resale Certificate

:::

Expand All @@ -44,20 +42,20 @@ synonyms:

If you are a reseller, complete the Sales Tax Resale Certificate with:

- Your business name and address are registered with the New Jersey Division of Taxation
- Your `New Jersey Tax ID|tax-id`
- Your type of business
- A description of the property or services you are buying
* Your business name and address are registered with the New Jersey Division of Taxation
* Your `New Jersey Tax ID|tax-id`
* Your type of business
* A description of the property or services you are buying

When buying your goods or services, give the completed certificate to the seller.

 

If you are a seller, you must:

- Keep certificates for 4 years
- Keep sales slips, receipts, statements, cash register tapes, or guest checks documenting the sale for 4 years
- Provide certificates and any documentation upon request to the New Jersey Division of Taxation
* Keep certificates for 4 years
* Keep sales slips, receipts, statements, cash register tapes, or guest checks documenting the sale for 4 years
* Provide certificates and any documentation upon request to the New Jersey Division of Taxation

:::largeCallout{ showHeader="true" headerText="" calloutType="warning" amountIconText="" filingTypeIconText="" frequencyIconText="" phoneIconText="" emailIconText="" }

Expand All @@ -71,4 +69,4 @@ A completed Sales Tax Resale Certificate.

:::

`|`
`|`
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