Nonprofit Exempt Organizations
ST-5 Certificate of Exemption from Sales and Use Tax
- Lost your ST-5 or need to update it?
If your organization withholds gross income tax for employees or collects sales tax, you may use your Employer or Sales Tax PIN to change your address on-line. An updated ST-5 will automatically be mailed the next business day if your organization is on our computer records as having been approved for the ST-5 certificate.
Send your request in a letter signed by an organization officer and include your tax exemption number or a copy of your ST-5. For name changes, include a copy of the amendment to the certificate of incorporation or constitution, etc. Mail to:
Regulatory Services Branch - Exempt Organization Unit
New Jersey Division of Taxation
PO Box 269
Trenton, NJ 08695-0269
Or FAX to (609) 989-0113
- If your organization is a "501(c)(3)"organization (i.e. exclusively religious, charitable or educational) or a veterans', volunteer fire, emergency or PTA/PTO organization, complete the REG-1E application for exemption and attach:
- Certificate of Incorporation, or Constitution, and Bylaws, and
exemption under IRC section 501(c)(3) (not required from a veterans' or emergency organization, PTO or volunteer fire company, which should attach any IRS exemption letter they have.)
- paying sales and use tax on its purchases made for its exempt purposes, and
- collecting sales tax, if the organization has only occasional fundraising or qualifying thrift store sales.
- If your organization has a valid ST-5, a one-year or longer contract for purchasing heating oil, motor fuel or other taxable petroleum products and sales invoices meeting certain standards, call (609) 633-9057 for information on exemption or download the PPT-5 Exempt Use Certificate.