What is Form ST-3?
Form ST-3, Resale Certificate, is a New Jersey Sales Tax exemption certificate. A purchaser that holds a valid Certificate of Authority to collect New Jersey Sales and Use Tax gives it to the seller when buying property for resale in its present form, for resale as a component part of a product, or for use in a taxable service on personal property; or services that will be resold or performed on property held for sale. The seller must collect Sales Tax unless it receives a fully completed certificate.
A fully completed certificate has the purchaser's name and address, New Jersey taxpayer identification number, type of business, the reason for the exemption and, on paper (including fax), a signature. The seller's name and address aren't required. It can be a single-purchase or a blanket certificate. Do not mail it to the Division of Taxation. The current edition is ST-3 (3-23).
FileIt asks each question in plain English, prints your answers into the agency's own official PDF, keeps the finished PDF in your vault, and can send it for e-signature. You then give it to the seller yourself: FileIt never submits anything for you.
- Who fills it
- The purchaser, which must hold a New Jersey Certificate of Authority.
- Given to
- The seller. Do not mail it to the Division of Taxation.
- When
- The seller is relieved of liability if it receives the fully completed certificate within 90 days of the sale.
- Signatures
- An owner, partner or corporate officer signs.
- Edition
- ST-3 (3-23)
- Agency
- New Jersey Division of Taxation
Who needs to fill out Form ST-3?
- New Jersey retailers buying inventory for resale, such as an appliance store buying appliances.
- Manufacturers buying materials that become part of the products they sell, such as lumber for furniture.
- Service businesses buying parts used in repairing customers' property, such as a service station buying auto parts.
When to use Form ST-3
- When you buy taxable property or services for resale from a supplier.
- As a blanket certificate when you buy the same general type of property from a seller regularly (no more than 12 months between sales).
What you need before you start
- Your New Jersey taxpayer identification number, name as registered with the Division of Taxation, address and type of business.
- What you principally sell and a description of what you are buying.
- The reason for the exemption (items 4 and 5).
- The seller's name and address, if you want to include them.
What’s on Form ST-3
The 2023 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Purchaser:
- Type of certificatePurchaser
- SellerPurchaser
- PurchaserPurchaser
- The purchaser certifiesPurchaser
- SignaturePurchaser
How to fill out Form ST-3, step by step
1 Type of certificate and seller
Choose single-purchase or blanket, and optionally enter the seller's name and address.
2 Purchaser
Enter your New Jersey taxpayer identification number, your name as registered with the Division of Taxation, address and type of business.
3 What you certify
You hold a valid Certificate of Authority (1). Describe what you principally sell (2) and the property or services you are buying (3). Tick every reason that applies to property (4), and the one that applies to services (5).
4 Signature
Print your name and title, sign as owner, partner or corporate officer, and date it. You swear under the penalties for perjury and false swearing that the information is true.
Common mistakes to avoid
- Using it for things your business uses, such as office equipment, cleaning supplies, tools or testing equipment.
- A contractor using it for materials and supplies (see Forms ST-13 and UZ-4 instead).
- Leaving out the New Jersey taxpayer identification number or the reason for the exemption, so the certificate isn't fully completed.
- Forgetting to sign a paper or faxed certificate.
- Mailing it to the Division of Taxation.
After you fill it out
Sign it, by hand or with FileIt's optional e-signature, and give it to the seller. The seller keeps it for four years from the date of the last sale it covers.
With a blanket certificate, each later sales slip or invoice must show your name, address and identification number.
Keep a copy in your FileIt vault, so you know which suppliers hold one.
Fill out Form ST-3 online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 22 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real New Jersey Division of Taxation form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form ST-3 now — it’s freeForm ST-3: frequently asked questions
What is Form ST-3?
New Jersey's Sales Tax Resale Certificate, which a registered purchaser gives a seller to buy property or services for resale without paying Sales Tax.
Do I send ST-3 to the state?
No. The form says do not mail it to the Division of Taxation; give it to the seller.
Do I need a Certificate of Authority?
Yes. The purchaser certifies that it holds a valid Certificate of Authority to collect New Jersey Sales and Use Tax.
Is the seller's name required?
No. The instructions say the seller's name and address are not required for a fully completed certificate.
How long does a blanket certificate last?
It covers later purchases of the same general type while there is a recurring business relationship, meaning no more than 12 months between sales.
Can I fill it out online?
Yes. FileIt prints your answers into the official PDF, which you sign and give to the seller.
Official sources
- Blank form (PDF), published by New Jersey Division of Taxation: https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3.pdf
- Official instructions and guidance: https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3.pdf
- Edition shown on this page: ST-3 (3-23) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by New Jersey Division of Taxation or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.