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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?

    • On-Line Address Change -

    • 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
      2. 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.)

  • Download the REG-1E Application for ST-5 Exempt Organization Certificate.

  • View publication M-5014 concerning how to use the Form ST-5

  • 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.

Last Updated: Wednesday, 08/20/14

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