Resale Certificate in New Jersey (2026)
New Jersey resale certificate status: legal. New Jersey’s served March 2023 ST-3 sets completion, acceptance and blanket-certificate requirements.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- New Jersey
- Last reviewed
- 2026-04-09
Resale Certificate laws in New Jersey
The served ST-3 is marked 3-23. It requires purchaser name and address, New Jersey taxpayer identification number, business type, exemption reason and a paper certificate signature; seller name and address are not required for completion. The purchaser certifies a valid Certificate of Authority and a qualifying resale or listed service use. A registered seller is relieved of collection liability for a fully completed certificate received within 90 days of sale; separate audit-substantiation and knowing-evasion conditions apply. A blanket certificate can cover the same general property type in a recurring relationship with no more than 12 months between sales, and subsequent invoices identify the purchaser. Sellers retain certificates for four years from the last covered sale; entered electronic data can replace retaining the paper form. Eligibility of an actual purchase, contractor purchases and audit situations require separate review. Retained legal-status, claim and verification fields remain uncertified by these explanatory sources.
Frequently asked questions
What are the Resale Certificate requirements in New Jersey?
In New Jersey, resale certificate status is legal. The served ST-3 is marked 3-23. It requires purchaser name and address, New Jersey taxpayer identification number, business type, exemption reason and a paper certificate signature; seller name and address are not required for completion. The purchaser certifies a valid Certificate of Authority and a qualifying resale or listed service use. A registered seller is relieved of collection liability for a fully completed certificate received within 90 days of sale; separate audit-substantiation and knowing-evasion conditions apply. A blanket certificate can cover the same general property type in a recurring relationship with no more than 12 months between sales, and subsequent invoices identify the purchaser. Sellers retain certificates for four years from the last covered sale; entered electronic data can replace retaining the paper form. Eligibility of an actual purchase, contractor purchases and audit situations require separate review. Retained legal-status, claim and verification fields remain uncertified by these explanatory sources.
How do I obtain a Resale Certificate in New Jersey?
New Jersey requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in New Jersey?
New Jersey generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in New Jersey?
Penalties for resale certificate violations in New Jersey vary based on the specific offense. Verify current penalties with official state resources.