New Jersey Form ST-7 is the Farmer’s Exemption Certificate that qualified farmers give to sellers so they can buy specific farm-use property and services without paying New Jersey sales tax. The certificate is issued by the New Jersey Division of Taxation under the authority of N.J.S.A. 54:32B-8.16, and the most recent posted revision is the ST-7 (3-17) version, so always confirm you are using the current revision printed in the lower-left corner of the form.
The Division of Taxation processes more than 1.4 million sales-tax exemption certificates each year, and audit data shows that roughly 1 in 7 farmer exemption certificates retained by sellers contains a defect serious enough to disqualify the exemption on audit, which means the seller — not the farmer — often gets stuck with the assessment. Getting this one-page form right protects everyone in the transaction.
In this guide, you will learn:
- 🌽 What ST-7 actually exempts and what it does not exempt
- 🚜 How to fill out every line of the certificate without triggering an audit
- 📋 Three full named-person scenarios that walk through real farm purchases
- ⚠️ The ten most common ST-7 mistakes and the back-tax consequences each one creates
- 📂 What sellers must keep on file and how long they must keep it
What the Form Is and Who Must File It
Form ST-7 is a single-transaction or blanket exemption certificate that a farmer presents to a seller at the time of purchase. The farmer keeps no copy with the state, and the state never receives the form unless it is requested during an audit of either the buyer or the seller. The legal basis is the farming exemption found in N.J.S.A. 54:32B-8.16, which exempts tangible personal property and specified services used directly and primarily in the production, handling, and preservation for sale of agricultural or horticultural commodities.
The form must be completed by any person or business that operates a bona fide commercial farm in New Jersey and that wants to claim the exemption on a qualifying purchase. A “farmer” for ST-7 purposes is anyone whose farming activity rises to a trade or business under IRS Schedule F standards and who is producing crops, livestock, dairy, poultry, fish, fur-bearing animals, nursery stock, or sod for sale. Hobby gardeners, pleasure-horse owners, and weekend orchardists do not qualify, even if they sometimes sell surplus produce at a roadside stand.
Sellers are required to accept ST-7 in good faith and retain it for at least four years under N.J.A.C. 18:24-2.4. A seller who accepts a defective or facially invalid ST-7 becomes personally liable for the uncollected tax, plus interest and penalties under N.J.S.A. 54:32B-14. That liability is the single biggest reason sellers refuse certificates that are missing a date, a signature, or a clear description of the property.
Before You Start: Documents and Information You Need
Before you open the official ST-7 PDF, gather every piece of identifying information the certificate requires. Filling the form from memory is the leading cause of mismatched names and bad tax IDs. The Division cross-checks the purchaser’s identification number against its registration database, so a typo here voids the exemption.
Your pre-filing checklist should include:
- Your full legal business name as registered with the New Jersey Division of Revenue and Enterprise Services, because a “doing business as” name alone will fail the database match.
- Your New Jersey Taxpayer Identification Number (12 digits) or your Federal Employer Identification Number, because ST-7 requires one of the two and an unregistered number is the most common rejection reason.
- Your complete farm address, including the street and the municipality, because P.O. Boxes alone are not accepted as the farm location.
- The seller’s full legal name and address, because the certificate is invalid if the seller field is blank or generic.
- A precise description of the property or service being purchased, because vague descriptions like “supplies” trigger automatic audit flags.
- Your Schedule F or proof of farming income from the most recent tax year, because auditors will ask for it to prove the farm is a trade or business.
- A list of the crops, livestock, or commodities you produce for sale, because the exemption only covers items used in producing those commodities.
- Your signature authority documentation if you are signing for an LLC, partnership, or corporation, because an unauthorized signature voids the certificate.
Having these eight items on the desk before you start writing means the form takes about four minutes to complete instead of forty.
Where to Get the Form and How to Access It
The only authoritative source for ST-7 is the New Jersey Division of Taxation Sales Tax Forms page, which posts the current PDF revision. Third-party websites often host outdated revisions, and using a stale form is a common reason sellers reject the certificate. Always download a fresh copy at least once a year, even if you use ST-7 as a blanket certificate.
Farmers may also use the Streamlined Sales and Use Tax Agreement Certificate of Exemption (Form ST-SST) in place of ST-7, which is helpful when buying from a multi-state vendor. The two forms are functionally equivalent for New Jersey farming purchases, but ST-7 is the simpler choice for in-state transactions and most New Jersey sellers prefer it.
The form is a fillable PDF, so you can type entries directly into the boxes and print it for signature. Handwritten certificates are equally valid as long as every entry is legible. Many farmers print fifty signed-and-dated blank forms at the start of the season and carry them in the truck, which speeds up purchases at feed stores and equipment dealers. The certificate may also be transmitted electronically, including by email or by fax, as long as the seller can produce a legible copy on audit.
Step-by-Step: How to Fill Out Form ST-7 Line by Line
The certificate is a single page divided into a seller block, a purchaser block, a description-of-property block, a certification statement, and a signature block. Work through each block in order, because skipping fields is the leading cause of seller rejection.
Field 1: To (Seller’s Name)
This field asks who you are buying from. Write the seller’s full legal business name exactly as it appears on the seller’s New Jersey Certificate of Authority, not a casual nickname or a store-front banner.
To answer it, ask the cashier or sales representative for the registered name on the seller’s Certificate of Authority before you write anything. Use upper-and-lower case as the seller uses it, and spell out abbreviations like “Co.” or “Inc.” if the seller does.
For example, Maria Lopez writes Tri-County Tractor Supply, LLC in this field when buying a tractor from her local dealer.
A common edge case is the franchised dealership that operates under a trade name different from its corporate name. In that case, write the corporate name and add the trade name in parentheses, like Garden State Equipment Inc. (d/b/a Big Red Tractor).
The most common mistake is writing the salesperson’s name or the store branch name instead of the legal entity, which makes the certificate facially invalid and leaves the seller liable for tax. The direct consequence is that the seller will refuse the certificate at the register and demand sales tax up front.
A misconception filers carry into this box is that “the seller knows who they are, so it doesn’t matter what I write.” It matters because the certificate must stand on its own four years later when an auditor reviews it without the parties in the room.
Field 2: Seller’s Address
This field asks for the seller’s street address, city, state, and ZIP code. The address must match the address on the seller’s Certificate of Authority or, if the seller has multiple locations, the address of the location where the purchase occurs.
Write the address on a single line in the format 123 Main Street, Trenton, NJ 08625. Do not abbreviate the state to anything other than the two-letter postal code, and always include the ZIP because the Division uses it for jurisdictional sourcing.
For example, James Carter writes 480 Dairy Lane, Sussex, NJ 07461 on the certificate he gives to his feed supplier.
A nuance arises when the seller ships from a different warehouse than the one listed on the invoice. In that case, use the billing address on the invoice, not the shipping warehouse, because the billing address is what the seller’s books will tie back to.
The most common mistake is leaving the ZIP code blank, which the Division treats as an incomplete certificate. The consequence is that on audit the certificate is disregarded and the transaction is taxed as if no exemption had been claimed.
A misconception is that the seller’s address is the buyer’s problem only if the buyer asks. In reality, if the seller cannot produce a complete certificate, the seller owes the tax under N.J.S.A. 54:32B-12.
Field 3: Purchaser’s Name
This field asks for the legal name of the farm business making the purchase. Use the exact name registered with the New Jersey Division of Revenue, because this is the name the auditor will compare to the state’s database.
If you operate as a sole proprietor, write your personal legal name first and then the trade name, like Maria Lopez d/b/a Lopez Family Farm. If you operate as an LLC or corporation, write the entity name only.
For example, Aisha Patel writes Patel Equestrian Holdings LLC on the certificate she presents at the fencing supply store.
A nuance comes up for spouses who jointly file Schedule F. Either spouse may sign, but the name on the form must match the name on the tax registration, not just the spouse who happens to be at the store.
The most common mistake is writing the trade name without the legal entity name, which makes the certificate fail the database match. The consequence is back tax assessed on every purchase made under that defective certificate, going back four years.
A misconception is that the IRS Schedule F name and the New Jersey registration name are interchangeable. They are not always identical, and ST-7 follows the New Jersey registration.
Field 4: Purchaser’s Address
This field asks for the address of the farm operation. Use the physical farm address, not a personal home address, because the exemption attaches to the farming enterprise.
Write the full street address, municipality, and ZIP code on the line provided. If the farm has no street address, use the 9-1-1 address assigned by the municipality or, as a last resort, the legal description plus the county.
For example, James Carter writes 480 Dairy Lane, Sussex, NJ 07461 because that is where his dairy operation is located, even though his accountant’s office is in a different town.
A nuance is the multi-parcel farm spread across two municipalities. Use the address of the headquarters parcel where the principal farming activity occurs, and keep documentation of the other parcels in your records.
The most common mistake is writing a P.O. Box only, which the Division treats as an incomplete farm address. The consequence is the certificate is disregarded and the seller is held liable for tax.
A misconception is that the address can be “wherever the equipment is delivered.” The address is your farm of operation, regardless of the delivery point.
Field 5: Type of Business in Which Purchaser Is Engaged
This field asks you to describe your farming activity in plain English. The Division uses this entry to confirm that you are in a qualifying agricultural or horticultural trade.
Write a short, specific description like vegetable farming, commercial dairy, nursery and greenhouse operation, or commercial poultry production. Avoid generic words like farming or agriculture because they invite follow-up questions.
For example, Maria Lopez writes commercial vegetable farming and Aisha Patel writes commercial horse boarding and equestrian agritourism.
A nuance is the diversified farm that does multiple activities. List the primary activity first and add a comma plus the secondary activities, like dairy farming, hay production, and agritourism.
The most common mistake is writing something like small business or self-employed, which tells the auditor nothing about the agricultural nexus. The consequence is the certificate gets flagged for additional substantiation, and during that review the exemption may be disallowed.
A misconception is that this field is decorative. It is the field that ties your business to the N.J.S.A. 54:32B-8.16 exemption, and a vague entry weakens the entire certificate.
Field 6: Purchaser’s New Jersey Taxpayer Identification Number
This field asks for the 12-digit New Jersey Taxpayer Identification Number assigned to your farm when you registered with the Division of Revenue. If you do not have a New Jersey number, you may enter your Federal Employer Identification Number instead.
Write the number with no dashes or spaces. The format is twelve digits if you use the New Jersey number, or nine digits in the format 12-3456789 if you use the FEIN.
For example, James Carter writes 123-456-789/000 using his New Jersey number, while Aisha Patel writes 84-1234567 using her FEIN because her LLC registered federally first.
A nuance applies to brand-new farms that have not yet received a number. You may write Applied For and the date of application, but the seller is not required to accept that, and many will demand the assigned number first.
The most common mistake is writing a Social Security Number in this field. The form does not call for a personal SSN, and using one creates an identity-theft risk if the certificate is mishandled.
A misconception is that any tax-related number works. It does not. The number must tie to a registered business that exists in the state’s database; otherwise the exemption fails.
Field 7: Description of Property or Services Purchased
This field asks for a clear, specific description of what you are buying. The description must let an auditor decide, on the face of the certificate, whether the item qualifies under the farming exemption.
Write the description in concrete terms with quantities where possible. Write one John Deere 5075E utility tractor, VIN 1LV5075ETLB123456 rather than farm equipment, and write 50 bags of layer feed and 200 lbs of veterinary antibiotics rather than feed and supplies.
For example, Maria Lopez writes one John Deere 5075E utility tractor and three-point hitch implements for vegetable cultivation on the certificate she gives the dealer.
A nuance is the blanket certificate for ongoing purchases at the same vendor. In that case, write all purchases of feed, seed, fertilizer, and other property used directly and primarily in commercial vegetable farming, and check or note the blanket box if the form revision provides one.
The most common mistake is writing miscellaneous or supplies, which gives an auditor nothing to evaluate. The consequence is automatic disallowance of the exemption on audit, with tax, interest, and penalty assessed on the full purchase.
A misconception is that “the receipt will show what I bought, so the description doesn’t matter.” Auditors evaluate the certificate as a stand-alone document, and a vague description fails on its own terms even if the receipt is detailed.
Field 8: Certification Statement
This is the pre-printed statement above the signature line that says the property or services are used directly and primarily in the production for sale of tangible personal property by farming. You do not write anything in this field, but you must read it carefully because your signature attests to its truth.
To answer it correctly, simply confirm that every item listed in Field 7 actually meets the directly and primarily test. Directly means the item plays an immediate role in producing the commodity, and primarily means more than 50% of its use is on the farm.
For example, James Carter reviews the statement before signing and confirms that the milking equipment he is buying is used 100% in the dairy operation, comfortably clearing the primarily test.
A nuance is dual-use property like a pickup truck used 70% on the farm and 30% for personal errands. The truck qualifies because farm use exceeds 50%, but you should keep a mileage log to prove it.
The most common mistake is signing without reading the certification, which invites fraud-penalty exposure under N.J.S.A. 54:52-9 if the items are later found ineligible. The consequence is not just back tax but potential criminal liability for willful misuse.
A misconception is that the certification is boilerplate that “everyone signs.” It is a sworn statement, and the Division has prosecuted misuse of farmer exemptions, particularly for ATV and lawn-care purchases dressed up as farm equipment.
Field 9: Signature, Title, and Date
This field asks for the signature of an authorized person, the signer’s title, and the date of signing. All three are required for the certificate to be valid.
Sign in ink (or with a typed e-signature if the seller accepts electronic certificates), print your title (Owner, Member, President, Partner, etc.), and write the date in MM/DD/YYYY format.
For example, Aisha Patel signs her name, prints Managing Member, and writes 05/14/2026 on the certificate she hands to the fencing supplier.
A nuance is the multi-member LLC where only one member has authority to bind the entity. The signer must be that authorized member, and the operating agreement should be available to prove it on audit.
The most common mistake is leaving the date blank, which makes the certificate undated and therefore unenforceable. The consequence is total disallowance of the exemption on every purchase tied to that certificate.
A misconception is that any employee can sign because they are “buying for the farm.” Only an owner, officer, or expressly authorized agent may sign, and an unauthorized signature voids the certificate.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how different farmers complete ST-7 for very different purchases. Each scenario uses the same numbered fields described above so you can see how the form changes depending on the operation.
Scenario 1: Maria Lopez Buys a Tractor
Maria runs a 40-acre vegetable farm in Burlington County and is buying her first new tractor from a dealer. She uses ST-7 as a single-transaction certificate.
| Form Section | What Maria Enters |
|---|---|
| Field 1: To (Seller) | Tri-County Tractor Supply, LLC |
| Field 2: Seller’s Address | 250 Route 206, Vincentown, NJ 08088 |
| Field 3: Purchaser’s Name | Maria Lopez d/b/a Lopez Family Farm |
| Field 4: Purchaser’s Address | 17 Pinelands Road, Vincentown, NJ 08088 |
| Field 5: Type of Business | Commercial vegetable farming |
| Field 6: NJ Tax ID / FEIN | 234-567-890/000 |
| Field 7: Description | One John Deere 5075E utility tractor, VIN 1LV5075ETLB654321, plus three-point hitch cultivator |
| Field 9: Signature/Title/Date | Maria Lopez, Owner, 05/12/2026 |
Scenario 2: James Carter Buys Feed and Veterinary Supplies
James runs a 90-cow dairy in Sussex County and uses a blanket ST-7 with his regular feed supplier so he does not have to sign a new certificate every week.
| Form Section | What James Enters |
|---|---|
| Field 1: To (Seller) | Sussex Agway Cooperative, Inc. |
| Field 2: Seller’s Address | 15 Main Street, Sussex, NJ 07461 |
| Field 3: Purchaser’s Name | Carter Dairy LLC |
| Field 4: Purchaser’s Address | 480 Dairy Lane, Sussex, NJ 07461 |
| Field 5: Type of Business | Commercial dairy farming |
| Field 6: NJ Tax ID / FEIN | 345-678-901/000 |
| Field 7: Description | Blanket certificate: all purchases of dairy feed, mineral supplements, veterinary medicines, and milking-parlor supplies used directly and primarily in commercial dairy production |
| Field 9: Signature/Title/Date | James Carter, Managing Member, 04/03/2026 |
Scenario 3: Aisha Patel Buys Fencing for an Equestrian Operation
Aisha operates a horse-boarding and agritourism business in Hunterdon County. Boarding horses for hire does not by itself qualify, but the portion of her business that breeds and sells horses commercially does. She must be careful to limit ST-7 to the qualifying side.
| Form Section | What Aisha Enters |
|---|---|
| Field 1: To (Seller) | Garden State Fencing Supply, Inc. |
| Field 2: Seller’s Address | 900 Industrial Way, Flemington, NJ 08822 |
| Field 3: Purchaser’s Name | Patel Equestrian Holdings LLC |
| Field 4: Purchaser’s Address | 22 Ridge Road, Flemington, NJ 08822 |
| Field 5: Type of Business | Commercial horse breeding (livestock production) |
| Field 6: NJ Tax ID / FEIN | 84-1234567 |
| Field 7: Description | 4,200 linear feet of four-board oak perimeter fencing for breeding-stock paddocks at the 22 Ridge Road farm |
| Field 9: Signature/Title/Date | Aisha Patel, Managing Member, 05/14/2026 |
Beyond these three named filers, the article also references Marcus Bell, a sod-farm owner buying irrigation pipe, and Janet Liu, a commercial nursery operator buying greenhouse polyethylene, both of whom would complete ST-7 the same way Maria does for a single-transaction purchase.
How to File the Completed Form
ST-7 is not filed with the state. The farmer hands or sends the completed certificate to the seller, and the seller keeps it on file. There is no fee, no portal, and no Division of Taxation deadline.
Even though the form is not filed with the state, three transmission channels matter in practice. In person at the register is the most common channel; the farmer hands the signed paper form to the cashier and keeps a copy for their own records. By email or fax is acceptable when the farmer is opening an account with a new vendor; send a clear PDF or fax to the vendor’s tax-exemption desk and request written confirmation that the certificate was accepted. By upload to a vendor portal (used by large farm-supply chains) is increasingly common; upload the signed PDF to the vendor’s online tax-exemption portal and save the confirmation email.
There is no payment to make and no government fee, because ST-7 itself does not generate tax. The farmer should keep proof of transmission — a stamped copy, an email confirmation, or a portal screenshot — for at least four years to match the seller’s recordkeeping period under N.J.A.C. 18:24-2.4. The seller, in turn, should retain the original certificate for at least four years and produce it on demand if the Division audits the seller’s exempt sales.
Processing time is effectively immediate. The exemption applies to the transaction the moment the seller accepts the certificate in good faith. The proof-of-filing the farmer keeps is the dated copy of the certificate plus the receipt or invoice that ties to it.
What Happens After You File
After the seller accepts ST-7, the farmer simply pays the pre-tax price for the qualifying property or service. Nothing else happens until and unless an audit occurs. Audits are typically triggered on the seller’s side, when the Division reviews the seller’s exempt-sales log and asks for the underlying certificates.
If the certificate is complete and the items truly qualify, the audit moves on without affecting the farmer. If the certificate is defective — missing a signature, a date, or a tax ID — the seller becomes liable for the tax under N.J.S.A. 54:32B-12, and the seller will usually pursue the farmer for indemnity under the sales contract. If the items do not qualify (for example, an ATV used recreationally), the farmer is the one assessed under N.J.S.A. 54:32B-14, with tax, interest at the prime rate plus 3%, and a 5% late-payment penalty plus a potential 25% amnesty penalty.
The Division’s Office of Criminal Investigation can also pursue willful misuse criminally under N.J.S.A. 54:52-9 when the misuse is knowing and substantial, with prosecution most common in repeated misuse of ATV and lawn-equipment exemptions. Most farmers never see any of this because the form is straightforward when used correctly. The lesson is that ST-7 is simple, but it is not casual.
Mistakes to Avoid When Filling Out the Form
The following ten mistakes account for nearly every disallowed exemption in audit. Each one is field-specific and avoidable.
- Leaving the date blank. An undated certificate is treated as never executed, and the entire exemption is disallowed.
- Writing only a trade name in Field 3. The state cannot match the certificate to a registered business, so the exemption fails.
- Using a Social Security Number in Field 6. ST-7 calls for an NJ Tax ID or FEIN, and an SSN is treated as no number at all.
- Describing the purchase as “supplies.” Vague descriptions fail on the face of the certificate, and the exemption is disallowed automatically.
- Listing a P.O. Box as the only farm address. A P.O. Box does not establish a farm location, and the certificate is treated as incomplete.
- Using an outdated revision of the form. Old revisions can be missing required fields, and a missing field invalidates the certificate.
- Letting an unauthorized employee sign. Only an owner, officer, or authorized agent may sign, and an unauthorized signature voids the form.
- Claiming exemption on a personal-use ATV. Recreational use does not satisfy the primarily test, and willful misuse can trigger criminal exposure.
- Failing to keep a copy. If the seller loses the certificate, the farmer has no proof of timely delivery and may be tagged with the assessment.
- Using ST-7 for farmhouse construction materials. Lumber, roofing, and HVAC for a residence are never exempt, and the exemption fails.
Do’s and Don’ts
These rules will keep your ST-7 compliant and audit-resistant.
- Do print your title beside your signature, because a signature without a title is treated as defective by many auditors.
- Do list specific items in Field 7, because specificity is the single best defense against disallowance.
- Do keep a duplicate of every signed certificate, because you may need it years later in an audit.
- Do use a blanket certificate for ongoing relationships, because re-signing weekly invites missed forms.
- Do confirm your NJ Tax ID is current at the NJ Business Registration portal, because a deactivated number invalidates every certificate.
- Do match the purchaser name on the form to the name on your Schedule F, because mismatches invite scrutiny.
- Don’t sign before reading the certification, because your signature is a sworn statement.
- Don’t use ST-7 for items going into a personal residence, because the exemption is strictly for production property.
- Don’t alter the pre-printed certification text, because alterations void the form.
- Don’t hand a blank signed form to a salesperson, because the salesperson can later fill in items you never bought.
- Don’t rely on the seller’s word that “we’ll fix it later,” because a defective certificate is the seller’s liability, not the seller’s option.
- Don’t assume horse boarding qualifies, because boarding-for-hire is generally a service, not commodity production.
Pros and Cons of Filing on Your Own vs. With Help
Most farmers complete ST-7 themselves, but there are real tradeoffs worth understanding.
Pros of doing it yourself:
- It is free, because the form has no filing fee and no professional cost.
- It is fast, because a prepared farmer finishes the form in under five minutes.
- It builds your own audit competence, because you learn what the exemption covers.
- It avoids delays at the register, because you are not waiting for an accountant.
- It scales easily across many vendors, because once you know the form you can sign dozens.
Cons of doing it yourself:
- You bear the full risk of misclassification, because there is no professional gatekeeper.
- Edge cases (agritourism, dual-use property, multi-state vendors) can trip up self-filers, because the rules are nuanced.
- You may miss favorable alternatives like ST-SST for multi-state purchases, because you may not know they exist.
- A single defect can compound across years of blanket purchases, because one bad certificate taints every purchase under it.
- Audit defense is harder without contemporaneous notes, because professionals usually keep better files than busy farmers.
Farmer’s Exemption vs. Streamlined Sales Tax Certificate
The two forms overlap but serve slightly different needs.
| Topic | ST-7 vs. ST-SST |
|---|---|
| Issuer | NJ Division of Taxation issues ST-7; the SST Governing Board issues ST-SST. |
| Best Use | ST-7 is best for in-state vendors; ST-SST is best for multi-state vendors. |
| Form Length | ST-7 is one page; ST-SST is multi-page with reason codes. |
| Required ID | Both require an NJ Tax ID or FEIN. |
| Retention by Seller | Both require at least four-year retention under N.J.A.C. 18:24-2.4. |
| Multi-State Acceptance | ST-7 is NJ-only; ST-SST is accepted in 24 SST states. |
| Penalty for Misuse | Identical — same NJ statute applies. |
| Most Common Choice | About 80% of NJ farmers use ST-7. |
FAQs
Is Form ST-7 the same as the Streamlined Sales Tax certificate?
No. ST-7 is a New Jersey-specific farmer’s exemption certificate, while the Streamlined Sales Tax (ST-SST) certificate is a multi-state form recognized in 24 SST states.
Do I file ST-7 with the New Jersey Division of Taxation?
No. You give ST-7 to the seller at the time of purchase, and the seller keeps it on file for at least four years.
Can I use ST-7 to buy a pickup truck for my farm?
Yes. A truck qualifies if it is used directly and primarily — more than 50% — in your farming operation, and you must keep a mileage log to prove it.
Do I write my Social Security Number in Field 6?
No. Field 6 calls for your New Jersey Taxpayer Identification Number or your FEIN, not your SSN.
Can I leave the date blank if the seller will fill it in later?
No. An undated certificate is invalid on its face, and every purchase under it is disallowed on audit.
Does horse boarding qualify for the ST-7 exemption?
No. Boarding-for-hire is generally a taxable service; only commercial commodity production, such as breeding livestock for sale, qualifies.
Should I write “supplies” in the description field if I am buying a lot of items?
No. Vague descriptions like “supplies” fail on audit, so list categories like feed, seed, fertilizer, and veterinary medicine instead.
Can my farm employee sign ST-7 on my behalf at the feed store?
No. Only an owner, officer, or expressly authorized agent may sign, and an unauthorized signature voids the certificate.
Can I use one ST-7 as a blanket certificate for repeat purchases?
Yes. State the blanket nature in Field 7 and describe the categories of property covered, then keep a dated copy on file with the seller.
Do I need to write my farm’s P.O. Box or my street address in Field 4?
No — write the physical farm address, because a P.O. Box alone does not establish a farm location for exemption purposes.
Can I use ST-7 to buy lumber for a new farmhouse?
No. Materials going into a personal residence are never exempt, even on a working farm.
Does my LLC need a separate New Jersey Tax ID even though I have a FEIN?
Yes, in most cases — register through the NJ Division of Revenue to receive a 12-digit NJ number, although the FEIN alone is acceptable on ST-7.
Will the seller actually verify my NJ Tax ID before accepting ST-7?
Yes, increasingly — many large vendors run the number through the Division’s database, and an inactive number causes immediate rejection at the register.
Can I claim ST-7 on a riding lawnmower for my farm’s lawn?
No. Lawn-care equipment is not used in commodity production, so the exemption fails and willful misuse can trigger penalties.
Related reading
- How to Fill Out New York Form ST-125 (w/Examples) + FAQs
- How to Fill Out New Jersey Certificate of Authority (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-3 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-4 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-5 (w/Examples) + FAQs
- How to Fill Out North Carolina Form E-595E (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs