How to get a tax exempt certificate

how to get a tax exempt certificate

Nonprofit Exempt Organizations

Form ST-5

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.

  • Replacements and Updating ST-5 Certificate by Mail -

    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

  • Need to apply for the ST-5 exempt organization certificate for exemption from sales tax?
    • 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:
    1. Certificate of Incorporation, or Constitution, and Bylaws, and
  • IRS determination letter of

    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.)

  • If the IRS 501(c)(3) letter is a group exemption letter, also attach a letter or listing from your central organization indicating that your sub-unit is included under the group 501(c)(3) exemption.
  • The ST-5 certificate is an exempt organization's proof of exemption from:
    1. paying sales and use tax on its purchases made for its exempt purposes, and
    2. collecting sales tax, if the organization has only occasional fundraising or qualifying thrift store sales.
  • View Questions and Answers about the application procedure (how long will it take, etc.)
  • Sales Tax Information for Organizations Having Exemption Certificate
  • View publication MISC-3 on Tax Treatment of Nonprofit Organizations and Government Entities
  • Exemption from Petroleum Products Gross Receipts Tax:
    • 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.
  • The tax is generally 4 cents per gallon.
  • Source:

    Category: Insurance

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