New Jersey Form ST-4, the Exempt Use Certificate, is the document a buyer hands a seller to claim a sales tax exemption on items that would normally be taxable but qualify for a statutory exemption under the New Jersey Sales and Use Tax Act. The form is not filed with the state; instead, the seller keeps it on file as proof that no sales tax was collected, and the buyer must use the purchased items only for the exempt purpose stated on the certificate.
The current revision is dated 3-17 on the official PDF posted by the New Jersey Division of Taxation. Misusing or accepting an incomplete ST-4 carries real consequences. The Division of Taxation’s audit data shows that incomplete exemption certificates are one of the top three reasons sellers get assessed back taxes during sales tax audits, with assessments often climbing into five and six figures once tax, penalty, and interest stack up over a four-year lookback period.
Here is what you will learn in this guide:
- 📋 Exactly what each line and box on Form ST-4 asks for and how to answer it
- 🏭 Three full walk-through examples from a manufacturer, a commercial farmer, and a research lab
- ⚠️ The ten most common mistakes that get certificates rejected during audit
- 🧾 How ST-4 differs from ST-3, ST-5, ST-SST, and the Direct Payment Permit
- ⏱️ The four-year record retention rule and what happens if you cannot produce the certificate
What Form ST-4 Is and Who Must File It
New Jersey Form ST-4 is the Exempt Use Certificate that a purchaser gives to a seller to buy tangible personal property or services without paying New Jersey sales tax, when the purchase qualifies for an exemption under N.J.S.A. 54:32B-8.1 through 54:32B-8.55. The certificate covers exemptions tied to use — production machinery, research and development equipment, farm equipment, commercial fishing vessels, recycling equipment, and similar use-based exemptions explained in Publication ANJ-9.
The buyer completes ST-4. The seller accepts and keeps it. Neither party mails it to Trenton. The seller relies on the certificate to justify not charging sales tax, and the buyer relies on the certificate as a sworn statement that the property qualifies for the cited exemption.
Anyone making an exempt-use purchase in New Jersey can complete ST-4, including manufacturers, farmers, printers, contractors buying for exempt projects, hospitals, research labs, and out-of-state buyers receiving delivery in New Jersey. The seller must be a New Jersey-registered seller or a remote seller collecting New Jersey tax. If the buyer is a 501(c)(3) charity, government agency, or other fully exempt entity, the correct form is usually ST-5, not ST-4.
ST-4 is not for resale. A buyer reselling goods in the regular course of business uses Form ST-3 instead. Picking the wrong form is the single most common error that triggers an audit assessment, because a vendor who accepts ST-4 for what is really a resale purchase has accepted an invalid certificate.
Before You Start: Documents and Information You Need
Gather everything before you open the form so you do not guess on a field and create an audit problem later. The certificate is a sworn statement, and a wrong answer signed under penalty of perjury is treated as a misrepresentation under the New Jersey Sales and Use Tax Act.
- Your full legal business name as registered with the New Jersey Division of Revenue, because a name that does not match state records will fail an audit cross-check.
- Your New Jersey Tax ID number (12 digits) or, if you do not have one, your Federal Employer Identification Number (FEIN), because the certificate requires one of these to be valid.
- Your business street address, because P.O. boxes alone are not accepted on the certificate.
- The seller’s full legal name and address, because a missing or wrong seller name voids the certificate.
- The exact statutory citation for your exemption (for example, N.J.S.A. 54:32B-8.13(a) for production machinery), because writing “manufacturing” without the citation is a top rejection reason.
- A clear description of the property or service being purchased, because vague descriptions like “supplies” do not survive audit.
- The intended use of the property, because the certificate must show the exempt use, not just the type of item.
- A blanket-or-single-purchase decision, because you must check one of the two boxes at the top of the form before signing.
- An authorized signer, because the form must be signed by an owner, partner, corporate officer, or authorized employee with title.
- A copy of Publication ANJ-9 open on your screen, because it lists every exemption the form covers and the matching statute.
Where to Get the Form and How to Access It
The official ST-4 PDF lives on the New Jersey Division of Taxation forms page. You can download it, type into the fields, save it, and email or print it for the seller. Many sellers also keep blank copies at the register or in their accounts payable file for buyers who forget to bring one.
The form is free. There is no filing fee because the form is not filed with the state. Sellers can also accept a fully completed substitute that contains all the same information, including a Streamlined Sales and Use Tax Certificate of Exemption where appropriate, but the safest path is the official New Jersey ST-4 PDF.
If you need help choosing the right form, the Sales Tax page lists every certificate type. The Division of Taxation Customer Service line, 609-292-6400, can confirm which exemption applies to a specific purchase, but the agent will not fill the form out for you.
Out-of-state buyers can use ST-4 if delivery happens in New Jersey and the use qualifies for a New Jersey exemption. The buyer’s home-state ID is acceptable in the Tax ID field if the buyer is not registered in New Jersey, but the seller should attach a note explaining the substitution to satisfy auditors who will ask why a New Jersey number is missing.
Step-by-Step: How to Fill Out Form ST-4 Line by Line
The form fits on a single page and has a header block, a check-box for blanket or single purchase, the seller’s information, the buyer’s information, the property description and use statement, and a signature block. Every field matters. Auditors reject certificates with even one blank line.
Top Header: “EXEMPT USE CERTIFICATE”
This is the title of the form and is pre-printed. You do not write anything here. Confirm you are looking at the 3-17 revision in the lower-left corner so the seller is not stuck with an outdated version.
A specific example: Maria Lopez, controller of Garden State Plastics, opens the PDF and checks the bottom-left corner. She sees ST-4 (3-17). She knows she has the current version.
The nuance: New Jersey occasionally posts a revised version. If your version is older than 3-17, download a fresh copy from the Division of Taxation forms page before signing.
A common mistake on this field: using a photocopy of a 2006-era form found in a filing cabinet. The consequence is that auditors flag the certificate as outdated and disallow the exemption.
A misconception: many filers think any version of ST-4 is fine forever. It is not. The Division updates the statutory references when the legislature amends the Sales and Use Tax Act.
“To ___” — Seller’s Name Line
This blank line at the top asks for the seller’s full legal name. Write the seller’s name exactly as it appears on the seller’s New Jersey Certificate of Authority.
How to answer it: write the seller’s legal entity name, including Inc., LLC, or Corp., in capital letters or normal case. Do not abbreviate.
A specific example: Maria writes ACME INDUSTRIAL SUPPLY, LLC on the “To” line, not Acme.
A nuance: if the seller operates under a doing business as name, write the legal name first and the DBA in parentheses, like ACME INDUSTRIAL SUPPLY, LLC (Acme Tools).
A common mistake: writing only a store nickname. The consequence is that the seller’s audit defense fails because the name on the certificate cannot be matched to the seller’s tax records.
A misconception: filers think the seller fills in this line. The buyer does, because the certificate is the buyer’s sworn statement to that specific seller.
Seller’s Address Line
This line asks for the seller’s street address, city, state, and ZIP. Write it in standard postal format.
How to answer it: enter the address on a single line or wrap to a second line if needed, using the format 123 Main Street, Edison, NJ 08817.
A specific example: Maria writes 742 Industrial Parkway, Edison, NJ 08817.
A nuance: if the seller has multiple branches, use the address of the branch that is shipping the goods, not the corporate headquarters.
A common mistake: leaving this line blank because the buyer assumes the seller will fill it in. The consequence is a void certificate and a sales tax assessment against the seller.
A misconception: some filers think a P.O. box is acceptable. It is not for the seller’s address; auditors expect a physical location for the seller.
Blanket Certificate Check-Box
The form has two check-boxes near the top: blanket certificate covering all qualifying purchases from this seller, or single purchase certificate for one transaction.
How to answer it: check exactly one box. A blanket certificate stays on file with the seller and applies to every future qualifying purchase. A single-purchase certificate covers only the invoice tied to it.
A specific example: Garden State Plastics buys injection-molding parts from Acme every month. Maria checks blanket certificate so she does not have to fill out a new ST-4 for each invoice.
A nuance: a blanket certificate has no expiration date in New Jersey, but the seller should refresh it every few years to confirm the exemption is still valid. Most cautious sellers ask for a fresh certificate every three years.
A common mistake: checking both boxes or neither. The consequence is an invalid certificate that auditors strike on sight.
A misconception: filers think a blanket certificate covers all sellers. It does not. Each seller needs its own ST-4.
Purchaser’s Name
This field asks for the legal name of the buyer claiming the exemption.
How to answer it: enter the full legal name of the entity, including Inc., LLC, LP, or sole-proprietor name. Match the name on file with the New Jersey Division of Revenue.
A specific example: Maria writes Garden State Plastics, Inc. in the purchaser name field.
A nuance: if the buyer is a sole proprietor, use the owner’s legal name, then the trade name, like John Patel d/b/a Patel Print Shop.
A common mistake: writing a trade name only. The consequence is that auditors cannot tie the certificate to a registered taxpayer and disallow the exemption.
A misconception: filers think the parent company name works for a subsidiary purchase. It does not. Use the legal name of the entity actually buying.
Purchaser’s Address
This field asks for the buyer’s street address.
How to answer it: enter the buyer’s principal business street address with city, state, and ZIP.
A specific example: Maria writes 55 Plastics Way, Trenton, NJ 08611.
A nuance: a New Jersey buyer must show a New Jersey street address; an out-of-state buyer shows the home-state address but should also note the New Jersey delivery address on the description line.
A common mistake: using a billing P.O. box without a street address. The consequence is the seller has to chase the buyer for a corrected certificate when an auditor calls.
A misconception: filers think the address on file with their bank or vendor portal is automatically correct. It often is not, especially after a move.
Type of Business
This field asks for a short description of what the buyer does.
How to answer it: write a clear, specific description such as plastic injection molding manufacturer or commercial dairy farmer. Avoid one-word answers.
A specific example: Maria writes Manufacturer of injection-molded plastic components.
A nuance: if the business has multiple lines, name the line that is making the exempt purchase, not the parent classification.
A common mistake: writing business or retail. The consequence is an auditor cannot tell whether the exemption claimed actually fits the business and disallows the exemption.
A misconception: filers think this is a marketing line. It is not. It is the auditor’s first sanity check that the buyer is the kind of taxpayer who could claim the cited exemption.
Purchaser’s New Jersey Tax ID Number or FEIN
This field asks for the buyer’s tax identifier.
How to answer it: enter the 12-digit New Jersey Tax ID, or, if none, the 9-digit FEIN. Format as printed on the buyer’s Certificate of Authority.
A specific example: Maria writes 123-456-789/000 (the New Jersey 12-digit format).
A nuance: out-of-state buyers without a New Jersey number can write the FEIN and add their home-state sales tax registration number in parentheses for clarity.
A common mistake: leaving this blank or writing “applied for.” The consequence is an invalid certificate; the seller must collect tax until a valid number is provided.
A misconception: filers think a Social Security number can be substituted. For a sole proprietor with no FEIN it is technically allowed, but most sellers will refuse it to avoid identity-theft exposure and ask for an FEIN instead.
Description of Property or Service Purchased
This is the heart of the form. The field asks what is being bought and what makes it exempt.
How to answer it: list the items or services with enough specificity that an auditor can match them to the invoice. Then state the exempt use and cite the statute.
A specific example: Maria writes Injection-molding press, Model HTX-450, used directly and primarily in the production of tangible personal property for sale, exempt under N.J.S.A. 54:32B-8.13(a).
A nuance: for a blanket certificate, describe the category of items (for example, production machinery, parts, and supplies used directly in manufacturing) rather than a single SKU.
A common mistake: writing machinery with no statutory citation. The consequence is auditors cannot verify the claimed exemption and disallow it on its face.
A misconception: filers think the seller will fill this in. The seller will not, because the seller does not know what use the buyer plans to make of the goods.
Reason for Exemption / Statutory Citation
This is the line where you tie the purchase to a specific subsection of the Sales and Use Tax Act.
How to answer it: cite the exact subsection. Common examples include N.J.S.A. 54:32B-8.13 (production machinery), N.J.S.A. 54:32B-8.16 (farm use), N.J.S.A. 54:32B-8.14 (research and development), and N.J.S.A. 54:32B-8.20 (recycling equipment). Publication ANJ-9 lists each one.
A specific example: a research lab buying centrifuges writes N.J.S.A. 54:32B-8.14 — research and development equipment used directly and exclusively in R&D in the experimental or laboratory sense.
A nuance: some exemptions require the property to be used directly and primarily, while others require directly and exclusively. Match the wording in the statute.
A common mistake: citing the wrong subsection (for example, 8.13 for R&D equipment when the correct cite is 8.14). The consequence is the auditor disallows the exemption and assesses tax on the full purchase.
A misconception: filers think the auditor will figure out the right citation if the description is good enough. The auditor will not. The burden is on the buyer.
Signature, Title, and Date
The bottom block asks for the signer’s signature, printed name, title, and date.
How to answer it: an owner, partner, corporate officer, or authorized employee signs. Print the name. Add a title (President, Controller, Member, Sole Proprietor). Date in MM/DD/YYYY format.
A specific example: Maria signs, prints Maria Lopez, writes Controller, and dates 03/14/2026.
A nuance: an electronic signature is acceptable as long as it is intended as a signature and the form clearly identifies the signer.
A common mistake: signing without a title or with a vague title like Manager. The consequence is auditors question whether the signer had authority and may disallow the certificate.
A misconception: filers think any employee can sign. They cannot. The signer must have authority to bind the entity.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show three different filers completing ST-4 from start to finish. Each one is an example only.
Scenario 1: Maria Lopez, Controller of Garden State Plastics, Inc. (Manufacturer)
| Form Section | What Maria Enters |
|---|---|
| To (Seller name) | ACME INDUSTRIAL SUPPLY, LLC |
| Seller address | 742 Industrial Parkway, Edison, NJ 08817 |
| Blanket or single | Blanket certificate |
| Purchaser name | Garden State Plastics, Inc. |
| Purchaser address | 55 Plastics Way, Trenton, NJ 08611 |
| Type of business | Manufacturer of injection-molded plastic components |
| Tax ID / FEIN | 123-456-789/000 |
| Description of property | Production machinery, replacement parts, lubricants, and supplies used directly and primarily in the manufacture of tangible personal property for sale |
| Reason / statute | Exempt under N.J.S.A. 54:32B-8.13(a) — production machinery and supplies |
| Signature, title, date | Maria Lopez, Controller, 03/14/2026 |
Scenario 2: Carlos Rivera, Owner of Rivera Family Dairy (Commercial Farmer)
| Form Section | What Carlos Enters |
|---|---|
| To (Seller name) | FARM POWER EQUIPMENT, INC. |
| Seller address | 18 Route 31, Flemington, NJ 08822 |
| Blanket or single | Single purchase certificate |
| Purchaser name | Carlos Rivera d/b/a Rivera Family Dairy |
| Purchaser address | 401 Pasture Road, Hunterdon, NJ 08833 |
| Type of business | Commercial dairy farm |
| Tax ID / FEIN | FEIN 12-3456789 |
| Description of property | John Deere 6M tractor used directly and primarily in the production of agricultural commodities for sale |
| Reason / statute | Exempt under N.J.S.A. 54:32B-8.16 — farm use exemption |
| Signature, title, date | Carlos Rivera, Sole Proprietor, 04/02/2026 |
Scenario 3: Dr. Aisha Khan, Director of NovaBio Research, LLC (R&D Lab)
| Form Section | What Aisha Enters |
|---|---|
| To (Seller name) | LAB SCIENTIFIC SUPPLY CORP. |
| Seller address | 900 Science Drive, Princeton, NJ 08540 |
| Blanket or single | Blanket certificate |
| Purchaser name | NovaBio Research, LLC |
| Purchaser address | 12 Innovation Way, New Brunswick, NJ 08901 |
| Type of business | Biotechnology research and development laboratory |
| Tax ID / FEIN | 987-654-321/000 |
| Description of property | Centrifuges, microscopes, reagents, and laboratory supplies used directly and exclusively in research and development in the experimental or laboratory sense |
| Reason / statute | Exempt under N.J.S.A. 54:32B-8.14 — research and development |
| Signature, title, date | Aisha Khan, Managing Member, 05/10/2026 |
A fourth named filer worth keeping in mind is Janet Park, owner of Park Print Shop, who uses ST-4 to buy printing inks and plates as production supplies. A fifth is Marcus Webb, fleet manager at Webb Recycling, who uses ST-4 to buy recycling equipment exempt under N.J.S.A. 54:32B-8.36. Each of these filers fills out the same form with their own statute, description, and signature block.
How to File the Completed Form
Form ST-4 is not filed with the New Jersey Division of Taxation. The buyer hands or sends the completed certificate to the seller, and the seller keeps it for the audit record retention period explained in the Division of Taxation recordkeeping guidance.
In person: hand the signed certificate to the seller’s accounts receivable or sales desk. Ask for a stamped or signed acknowledgment that the seller received it. Keep your own copy.
By mail: send the original to the seller’s accounts receivable address. Use first-class mail or a tracked carrier. There is no fee. Processing time on the seller’s side is typically a few business days. Keep the tracking receipt as proof of delivery.
By email: scan and email the signed PDF to the seller’s tax compliance or AR contact. Most sellers accept emailed certificates. Keep the sent-message receipt as proof of delivery. There is no fee.
By portal: large sellers like big-box wholesalers and national distributors run vendor portals where you upload the certificate. Follow the portal’s instructions. Save the upload confirmation. There is no fee.
The seller must keep the certificate for at least four years from the date of the last sale covered, per the recordkeeping rules. Many sellers keep them for seven years to be safe. The proof of filing the buyer should retain is a copy of the signed certificate plus the email or mail receipt showing delivery to the seller.
What Happens After You File
Once the seller has the certificate, future qualifying purchases are billed without New Jersey sales tax. The seller flags the buyer’s account as exempt and ties the certificate to the right exemption category in its tax software. If the seller’s billing system accidentally charges tax, the buyer should ask for a corrected invoice rather than seek a refund from the state, because refund requests filed on Form A-3730 are slow and require documentation.
If the buyer’s exempt use changes, the buyer must notify the seller and stop using the certificate. Continuing to buy tax-free for a now-taxable use is a misuse under N.J.S.A. 54:32B-14 and exposes the buyer to tax, penalty, interest, and a fine of $50 to $500 per misuse, plus possible criminal exposure for willful violations.
If the seller is audited, the auditor will pull a sample of exempt sales and ask to see the matching certificates. A complete, signed ST-4 with a valid statutory citation usually clears the sale. A missing, blank, or incomplete certificate triggers an assessment of tax plus penalty plus interest, and the seller will then chase the buyer for reimbursement under the indemnification language most contracts include.
If the buyer is audited, the Division will compare the buyer’s actual use of the property to the use stated on the certificate. A mismatch — for example, a tractor claimed for farm use but actually used for landscaping a residence — leads to a use tax assessment against the buyer, plus penalty and interest under N.J.S.A. 54:32B-7.
Mistakes to Avoid When Filling Out the Form
- Leaving the statutory citation blank, which makes the certificate facially invalid and disallows the exemption.
- Checking both the blanket and single-purchase boxes, which voids the certificate.
- Using ST-4 for a resale purchase, which should be on ST-3, leading to a back-tax assessment.
- Writing a vague description like supplies with no use statement, which gives auditors no basis to allow the exemption.
- Signing without a title, which makes auditors question the signer’s authority.
- Using an outdated form version, which is often rejected outright.
- Listing a P.O. box as the buyer’s only address, which fails the address requirement.
- Forgetting to update the seller when the buyer’s exempt use changes, which becomes misuse under N.J.S.A. 54:32B-14.
- Reusing one ST-4 for multiple sellers, which is invalid because each seller needs its own certificate.
- Giving a blanket certificate to a seller who only sells the buyer non-qualifying items, which sets up an audit assessment when those items are billed tax-free.
- Citing manufacturing as the reason without specifying directly and primarily in production, which fails the statutory wording test.
- Skipping the date field, which makes the certificate impossible to tie to a specific transaction window.
Do’s and Don’ts
- Do download the current 3-17 version from the Division of Taxation forms page so you are not using a stale form.
- Do cite the exact subsection of N.J.S.A. 54:32B so auditors can verify the exemption.
- Do match the words in the statute (directly and primarily, directly and exclusively) so the use statement passes a literal read.
- Do keep your own copy of every signed ST-4 you give a seller so you can reproduce it during your own audit.
- Do refresh blanket certificates every three years so sellers do not rely on stale information.
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Do call the Division of Taxation at 609-292-6400 if you are unsure which exemption applies.
-
Don’t sign the form before the description and statute are filled in, because a pre-signed form is a misuse risk.
- Don’t accept a vendor’s promise to “just write it in later,” because auditors look at the certificate as it was signed.
- Don’t use ST-4 for purchases by a 501(c)(3) — use ST-5 instead.
- Don’t use ST-4 for resale — use ST-3 instead.
- Don’t list a fake or “applied for” Tax ID, because the certificate is not valid without a real number.
- Don’t ignore the seller’s request to refresh the certificate, because the seller’s audit risk becomes your audit headache.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of self-filing: ST-4 is one page and free, so there is no need to pay a CPA for a routine purchase.
- Pro of self-filing: you control timing and can send the certificate the same day as the purchase.
- Pro of self-filing: you learn the exemption rules, which helps when training staff.
- Pro of self-filing: there is no filing fee or processing time outside the seller’s internal system.
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Pro of self-filing: digital PDFs make blanket certificates easy to reuse across many invoices.
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Con of self-filing: getting the statutory citation wrong is easy without legal training.
- Con of self-filing: misuse penalties under N.J.S.A. 54:32B-14 hit the buyer personally if the certificate is abused.
- Con of self-filing: large or complex purchases (mixed-use machinery) may need a CPA’s eye to allocate exempt and taxable portions.
- Con of self-filing: an audit defense is harder if the description is too vague.
- Con of self-filing: out-of-state buyers often misread the New Jersey-specific language and pick the wrong exemption.
Comparing ST-4 with Related New Jersey Certificates
| Certificate | When to Use It |
|---|---|
| ST-4 Exempt Use | Buyer claims a use-based exemption (production machinery, R&D, farm use, recycling). |
| ST-3 Resale | Buyer is reselling the goods in the regular course of business. |
| ST-5 Exempt Organization | Buyer is a 501(c)(3), government agency, or other registered exempt organization. |
| UZ-5 Urban Enterprise Zone | Buyer is a certified UEZ business buying for use within the zone. |
| Streamlined SST Certificate | Multistate buyer using the Streamlined certificate accepted by New Jersey as a substitute. |
| Direct Payment Permit | Buyer holds a New Jersey Direct Pay Permit and remits use tax directly to the state. |
Key Agencies, Statutes, and Programs to Know
The New Jersey Division of Taxation administers the Sales and Use Tax Act and audits sellers’ exemption certificates. The New Jersey Division of Revenue and Enterprise Services issues the Tax ID and Certificate of Authority that ST-4 cross-references. The Sales and Use Tax Act, N.J.S.A. 54:32B, is the statute that creates each exemption ST-4 can claim, and Publication ANJ-9 is the agency’s plain-English guide to the exempt-use categories.
The Streamlined Sales Tax Governing Board coordinates the multistate certificate New Jersey accepts as a substitute. The New Jersey Tax Court hears disputes when buyers or sellers contest sales tax assessments tied to invalid certificates, and decisions there set practical guidance on what a “complete” certificate looks like in audit. Each of these entities plays a distinct role: the Division writes the rules, the Legislature creates the exemptions, the courts interpret edge cases, and the Streamlined board provides the multistate template.
FAQs
Is Form ST-4 filed with the New Jersey Division of Taxation?
No. ST-4 is given to the seller and kept on file by the seller. The state never receives a copy unless an auditor requests it during a sales tax audit.
Does Form ST-4 expire?
No. A blanket ST-4 has no statutory expiration date in New Jersey, but cautious sellers ask for a refreshed certificate every three years to confirm the buyer’s exempt use is unchanged.
Can I use ST-4 to buy items for resale?
No. Resale purchases require Form ST-3. Using ST-4 for a resale purchase is an invalid certificate and triggers a back-tax assessment if discovered.
Do I write my New Jersey Tax ID or my FEIN in the Tax ID box?
Yes, write the 12-digit New Jersey Tax ID if you have one. If you do not, the FEIN is acceptable. A “Social Security number only” entry is rarely accepted by sellers.
Should I check the blanket box or the single-purchase box?
Yes, check the blanket box if you buy from this seller often and the items always qualify; check single-purchase if this is a one-time qualifying buy. Never check both.
Do I list a specific item or a category in the description box?
Yes, list specific items for a single purchase and a category for a blanket certificate, always paired with the statutory use language like used directly and primarily in production.
What if my business has a P.O. box only?
Yes, you must add a physical street address. P.O. box-only entries are commonly rejected by auditors as incomplete under the recordkeeping rules.
Can an electronic signature be used on ST-4?
Yes. New Jersey accepts electronic signatures on exemption certificates as long as the signer intends it as a signature and the certificate clearly identifies the signer’s name and title.
What is the penalty for misusing an ST-4?
Yes, there is a penalty. Misuse under N.J.S.A. 54:32B-14 carries a fine of $50 to $500 per misuse, plus tax, penalty, interest, and possible criminal exposure for willful misuse.
Can an out-of-state buyer use ST-4?
Yes, if the delivery occurs in New Jersey and the use qualifies for a New Jersey exemption. The buyer writes the home-state ID in the Tax ID field and notes the New Jersey delivery address.
Do I need to fill in the seller’s address if the seller is local?
Yes. Every line on the form must be completed. A blank seller address voids the certificate even if both parties know each other.
Is ST-4 the right form for a 501(c)(3) charity?
No. A 501(c)(3) registered with New Jersey uses Form ST-5, not ST-4. ST-4 is for use-based exemptions, not entity-based exemptions.
How long must the seller keep the ST-4 on file?
Yes, at least four years from the last sale covered by the certificate, under New Jersey recordkeeping guidance. Many sellers keep them seven years to align with federal records.
Can I sign ST-4 if I am the bookkeeper but not an officer?
No, unless you are formally authorized by the entity. The signer must be an owner, partner, officer, or authorized employee with title; an unauthorized signature can void the certificate.
Related reading
- How to Fill Out New York Form ST-121 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-3 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-5 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-50 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-51 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-7 (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs