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S&U-3 Contractors and New Jersey Taxes
(Rev. 4/04)
This publication explains the New Jersey sales and use tax rules for contractors (builders, plumbers, carpenters, landscapers, etc.) doing business in New Jersey. It also describes the procedures to be followed by fabricator/contractors and floor covering dealers when paying sales tax to suppliers and collecting sales tax from customers. View this publication
S&U-6 Sales Tax Exemption Certificates
(Rev. 4/04)
Generally, New Jersey sales tax is imposed on the receipts from every
retail sale of tangible personal property and some services. This
publication explains the proper use and completion of the New Jersey
exemption certificates that allow qualified individuals and businesses
to purchase otherwise taxable merchandise and services without paying
sales tax.