New Jersey resale certificate and sales tax for resellers

The state calls the registration associated with buying for resale and collecting tax a Certificate of Authority (sales tax registration with Form NJ-REG).^{[3, 7]} The state says the cost is: No fee to file Form NJ-REG (fees apply to forming a new business entity).^[6] The state says it offers an online application.^{[3, 7]} State application page.^[5]

The resale certificate the state lists is Form ST-3 (Resale Certificate). The source cited lists no expiry.^[10] The state's certificate form asks for a permit or registration number.^[1] State certificate form.^[1]

Multistate certificates

• The state says it accepts the Streamlined Sales Tax exemption certificate.^{[7, 8]}
• The state says it accepts the Multistate Tax Commission uniform certificate.^{[7, 9]}

Out-of-state buyers

A qualified out-of-state seller (not registered and not required to register in New Jersey, and registered in another state) may use Form ST-3NR or the Streamlined certificate for qualifying purchases, according to the state's forms, and for a drop shipment to its New Jersey customer it may use its home state's resale certificate.^{[2, 7]}

Other points the sources mention

• New Jersey says a seller must be registered with New Jersey to accept an exemption certificate. The seller is relieved of liability if a fully completed certificate is received within 90 days of the sale.^{[1, 7]}
• ST-3 can be single-purchase or blanket. A recurring business relationship exists when no more than 12 months pass between sales, and sellers keep certificates for four years from the date of the last sale covered.^[1]
• New Jersey treats anyone making retail sales in the state as a vendor, including at flea markets and craft shows and for online sales delivered to New Jersey. The state says vendors register at least 15 days before starting and display their certificates at events.^[3]
• The Division says most clothing and footwear are exempt from New Jersey Sales and Use Tax.^[7]

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for New Jersey. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[11]

Who files, per the state

Seller first, per the state^[11]

Refund form named by the state

Form A-3730 (Claim for Refund)^[11]

How the state says to submit

Online through the New Jersey Tax Portal; the A-3730 instructions say not to mail the form for Sales and Use Tax^[11]

Time limit the state describes

Generally 4 years^[11]

The Division's Sales Tax Holiday FAQ says a customer charged tax incorrectly can ask the seller for a refund, and if the seller cannot refund it the customer can file Form A-3730 with the Division within four years from the date the tax was paid. The claim needs an explanation and supporting documents such as invoices, receipts and proof of tax paid.^[11]

• State sales tax for resellers: all states
• Delaware resale certificate and sales tax
• New York resale certificate and sales tax
• Pennsylvania resale certificate and sales tax