The NJ ST-5 form, officially known as the Application for ST-5 Exempt Organization Certificate, is a crucial document for nonprofit organizations in New Jersey seeking exemption from sales tax. This form, issued by the New Jersey Division of Taxation, requires organizations to provide detailed information and submit specific documentation to prove their eligibility for tax exemption. It’s essential for organizations to thoroughly review the required documentation checklist and adhere to the submission guidelines to facilitate the approval process.
In New Jersey, organizations aiming to operate without the burden of sales tax must navigate the application process for the ST-5 Exempt Organization Certificate, a critical step administered by the Division of Taxation. This process, detailed in the NJ ST 5 form, requires meticulous attention to providing accurate information and submitting the necessary documentation, as outlined in the accompanying checklist. The form not only demands a thorough understanding of the organization's income tax exemption status but also an assertion of its non-profit motives, spanning charitable, educational, scientific, and several other qualifiers. Furthermore, the completion and submission of this form come with specific guidelines— the cost of filing, where and how to file, and the requisite timeline for processing. Interestingly, the form delineates a clear demarcation between organizations that are eligible to claim exemption under its provisions and those that are not, such as senior citizens clubs and certain social clubs, which are explicitly advised against filing. Thus, the NJ ST-5 form embodies a complex yet essential process for exempt organizations, necessitating a comprehensive compilation of documentation and a profound understanding of the eligibility criteria to secure sales tax exemption in New Jersey.
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New Jersey Division of Taxation
Application for ST-5 Exempt Organization Certificate
REG-1E
for Nonprofit Exemption from Sales Tax
Read Before Completing This Form
Refer to the submission and documentation requirements before starting the application. Organizations seeking exemption from Sales
and Use Tax must complete ALL steps of this application. Carefully follow the instructions to ensure all pertinent information and support- ing documentation are provided to avoid a delay or denial of your exemption certificate request.
Click in a shaded area to type your answers, OR print form and neatly print your information.
A. Organization’s Legal Name
Organization’s Web Address (if any)
B. FEIN (required)
-
C. Registered Corporate Alternative (D/B/A) Name, if applicable (must be registered by home state and IRS)
D. Physical Location
StreetCityStateZIP Code
Mailing Address
c/o Name
Street
City
State
ZIP Code
E. County/Municipality (NJ) or Out-of-State Code
F. Will you collect New Jersey Sales Tax?
Yes
No
If yes, give date of first sale
/
Month
Day
Year
(Collection not required if you have an ST-5 and only make occasional sales)
G. Will you begin paying wages or salaries to employees working in NJ or to NJ residents?
(Answer “No” if you already withhold NJ income tax)
If yes, date of first wage or salary payment
and date that gross payroll will exceed $1,000
H. Type of Organization
Corporation
State of incorporation
Incorporation date
(Attach Certificate/Articles of Incorporation).
Association
Trust
Foundation
Other Unincorporated
Partnership
LLC
Sole Proprietorship
I. Contact Person
Name
Title
Email Address
Daytime Phone
J. Provide the following information for responsible officers.
Name (Last Name, First, MI)
SSN/Title
Home Address (Street, City, State, ZIP Code)
Print:
SSN*:
Sign:
Title:
*Required
Provide a summary of the organization’s primary organizational purpose and main activities.
K. Identify your organization by purpose for which you are claiming exempt status:
501(c)(3) formed and organized exclusively for charitable, scientific, literary, educational purposes and the prevention of cruelty to children and animals
Volunteer fire company, rescue, ambulance, first aid, or emergency company/squad
Veterans organization, National Guard, Marine Corps post, association, or organization, or affiliated auxiliaries/ societies
Parent-Teacher Association (PTA) or Parent Teacher Organization (PTO) or Booster Club
Church or religious organization
Federal or New Jersey governmental (including its instrumentalities and political subdivisions)
New Jersey private school
Public or private school – states other than New Jersey
Other:
L. If a branch or chapter, has the parent/central organization received an exemption from the IRS under IRC 501(c)(3) that applies to
subordinate branches or chapters?
If yes, submit a copy of the group determination letter from the IRS.
Sign Here
Certification: I certify that the information given in this application is complete and correct to the best of my knowledge and belief
and any accompanying documents submitted are true copies, and that I am authorized to sign this application..
Your Signature
Name and Title (please print)
Date
Submit this application and supporting documents by email to: exemptorganization.taxation@treas.nj.gov
OFFICIAL USE ONLY
DLN
Determination
Effective Date
Application for Exempt Organization Certificate (Form ST-5)
Submission Requirements
Organizations That Should File the REG-1E
If all requirements are not met, do not file this form.
•Organization that has 501(c)(3) exempt status as determined by the IRS that has been formed and is organized exclu- sively for charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children and animals;
•Volunteer fire company, rescue, ambulance, first aid, or emergency company or squad;
•Veterans, National Guard or Marine Corps post, association, or organization, or affiliated auxiliaries/societies;
•Local chapter of the Red Cross;
•PTA, PTO, or booster club;
•Church or religious organization;
•New Jersey private school; and
•Private or public school from states other than New Jersey.
NOTE: You cannot use an exemption certificate issued by another state to claim exemption of goods and services purchased
in New Jersey.
How to File
Organizations seeking exemption from New Jersey Sales and Use Tax must complete all steps of the REG-1E application.
You must also provide all pertinent information and supporting documentation to avoid a delay or the denial of your exemp- tion certificate request. The Division may require additional documentation. There is no fee to file the REG-1E application.
To submit the application, email the documents and all correspondence and requests to exemptorganization.taxation@treas. nj.gov. This will help avoid any delays and improve the process.
If you are unable to submit the application and supporting documents by email, you can fax them to (609) 989-0113 or mail to NJ Division of Taxation, Exempt Organizations Unit, Regulatory Services Branch, PO Box 269, Trenton, NJ 08695-0269.
Required Documentation
Most organizations are required to submit the following to demonstrate eligibility for exemption:
1.A completed application (Form REG-1E) signed and dated by an officer, trustee, or responsible party;
2.Determination of Exempt Status. Submit the most recent copy of an IRS determination letter establishing exemption from
certain federal taxes under an IRC 501(c) code. Most organizations applying that are formed and organized exclusively for charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children and animals should have IRC 501(c)(3) exemption status;
a.As referenced in “Section L” of the line-by-line instructions, if your organization is a branch or chapter of a parent or central organization that has a group exemption that includes your organization, you must submit a copy of the par- ent or central organization’s group exemption determination letter issued by the IRS. In addition, you must provide a
letter issued by the parent or central organization stating that your organization is covered under its group exemption and is in good standing; or the listing issued to the IRS substantiating that your organization is one of the subordinate branches or chapters of the parent or central organization that the group exemption covers.
b.Exceptions to the IRS 501(c)(3) determination letter requirement are for veterans’ organizations; volunteer fire, rescue, first aid, and emergency companies; PTAs/PTOs and booster clubs (when associated with national organizations); public schools outside of New Jersey; and organizations organized and operated exclusively for religious purposes. Veterans’ organizations and their auxiliaries may submit IRS 501(c)(19) determination letters, fire and emergency com- panies/squads may submit whatever 501(c) letter the IRS has issued.
3.Confirmation of Incorporation or Registration. Submit a copy of the Certificate of Incorporation or Public Filing Registration issued by your organization’s home state. The documentation should show the date of filing. Include relevant amend- ments to formation documents;
4.If your organization is unincorporated, submit a copy of any official confirmed registration filed with your home state. For-
mation or other governing documents such as Articles of Association, Constitution, Charter, Trust Agreement, or Bylaws should be dated and signed by your organization’s governing body or a responsible person;
5.A copy of your organization’s formation/governing documents that show the organization is eligible for exempt status in
New Jersey as referenced in the “Purpose of Documentation” section above. The required language may be included in the following types of documents;
Certificate of Incorporation
Trust Agreement
Articles of Incorporation
Charter
Articles of Association
Constitution
Operating Agreement
Bylaws*
*While an organization may contain several documents that contain the same required provisions, you do not have to send multiple documents if a single document contains all the required language demonstrating the requisite eligibility for exemption. For example, if your organization’s Articles of Incorporation has all the necessary provisions, (including busi- ness purpose), you do not have to send a copy of the Bylaws.
Formation and governing documents must be presented as formal legal documents that are signed and dated by the ap- propriate officers or trustees of the governing body. The documents should not be in “draft” form and must be complete.
Single pages copied from a larger document are not acceptable unless the entire document is exceptionally long (over 30 pages).
If possible, the requisite language should be identified in the document(s) by highlighting, underlining, placing asterisks, or other acceptable markings on the appropriate pages.
6.Public schools from states other than New Jersey do not generally have IRS 501(c) letters. A public school from a state
other than New Jersey should submit a copy of its letterhead, and in lieu of formation documents, may also submit a copy of a state charter or a sales tax exemption certificate/letter issued by its home state.
Line-By-Line Instructions
SECTION A
Organization’s Legal Name. Enter the legal name, which should be the same name as on formation documents and the IRS determination letter (if applicable).
Organization’s Web Address (if any). Enter your organization’s URL or other web address where general information about the organization can be found.
SECTION B
FEIN. Enter the federal employer identification number (FEIN) assigned to your organization by the IRS. The application can- not be processed without a valid FEIN.
SECTION C
Registered Corporate Alternative (D/B/A) Name. Enter the alternate or trade name your organization may be known by (doing business as) if it is a name other than the legal name. The alternative or trade name must be registered with the or- ganization’s home state (appropriate documentation must be provided). If there is no alternative or trade name, leave this section blank.
Section D
Physical Location. Enter the street address, city, state, and ZIP Code of your organization.
Mailing address. Enter a contact name and a valid address where the ST-5 should be mailed.
SECTION E
County/Municipality (NJ) or Out-of-State Code. Enter the appropriate code.
Section F
Sales Tax Collection. Check the appropriate box to indicate whether your organization will collect New Jersey Sales Tax. If you check “Yes,” provide the date of the first sale in New Jersey.
SECTION G
Employee Wages/Salaries. Check the appropriate box to indicate whether your organization will begin paying wages or sal- aries to employees working in New Jersey or to New Jersey residents. If you check “Yes,” provide the date of the first wage
or salary payment and the date that gross payroll will exceed $1,000. Check “No” if you already withhold NJ Income Tax.
SECTION H
Type of Organization. Check the box next to the organization’s formation classification.
•An incorporated organization must enter the state of incorporation and the date of the incorporation. Use the date that re- flects when the incorporation was filed with the state of incorporation (submit Filing Certificate/Articles of Incorporation).
•An unincorporated organization may provide other types of formation or governing documentation such as Articles of As- sociation, Constitution, Charter, Trust Agreement, or Bylaws.
Section I
Contact Person. Enter the name, title, email address, and phone number of a person affiliated with your organization who has the requisite knowledge to answer questions related to the application.
Section J
Responsible Officers. Enter the names and contact information, including Social Security number, title, and home address, of all the officers of your organization.
Purpose and Primary Activities. In one brief statement summarize the primary purpose of your organization and its main activities.
SECTION K
Organization’s Exempt Purpose. Check the box next to the category that best describes your organization’s exempt pur- pose. If your organization’s exempt purpose is not specifically listed, check “Other” and write a brief description of what you
consider the exemption type to be.
Section L
Group Exemptions. If your organization is a branch or chapter of a parent or central organization that has a group ex- emption that includes your organization, check “Yes.” You must submit a copy of the parent or central organization’s group exemption determination letter issued by the IRS and other supporting documentation. (See subsection 2a under “Required Documentation” on page 3.)
Certification and Authorized Signature
Signature of Officer or Responsible Person. The application must be signed by a corporate officer or trustee who is re-
sponsible for the information provided. Enter the title of the person who signed the form. If not incorporated, a responsible person should sign the application.
New Jersey County/Municipality Codes
Enter the Appropriate Four-Digit Number in the Boxes Provided in Item E.
Location
Code Municipality
ATLANTIC COUNTY
0101 Absecon City
0102 Atlantic City
0103 Brigantine City
0104 Buena Bor.
0105 Buena Vista Twp.
0106 Corbin City City
0107 Egg Harbor City
0108 Egg Harbor Twp.
0109 Estell Manor City
0110 Folsom Bor.
0111 Galloway Twp.
0112 Hamilton Twp.
0113 Hammonton Town
0114 Linwood City
0115 Longport Bor.
0116 Margate City
0117 Mullica Twp.
0118 Northfield City
0119 Pleasantville City
0120 Port Republic City
0121 Somers Point City
0122 Ventnor City
0123 Weymouth Twp.
BERGEN COUNTY
0201 Allendale Bor.
0202 Alpine Bor.
0203 Bergenfield Bor.
0204 Bogota Bor.
0205 Carlstadt Bor.
0206 Cliffside Park Bor.
0207 Closter Bor.
0208 Cresskill Bor.
0209 Demarest Bor.
0210 Dumont Bor.
0211 Elmwood Park Bor.
0212 East Rutherford Bor.
0213 Edgewater Bor.
0214 Emerson Bor.
0215 Englewood City
0216 Englewood Cliffs Bor.
0217 Fair Lawn Bor.
0218 Fariview Bor.
0219 Fort Lee Bor.
0220 Franklin Lakes Bor.
0221 Garfield City
0222 Glen Rock Bor.
0223 Hackensack City
0224 Harrington Park Bor.
0225 Hasbrouck Heights Bor.
0226 Haworth Bor.
0227 Hillsdale Bor.
0228 Hohokus Bor.
0229 Leonia Bor.
0230 Little Ferry Bor.
0231 Lodi Bor.
0232 Lyndhurst Twp.
0233 Mahwah Twp.
0234 Maywood Bor.
0235 Midland Park Bor.
0236 Montvale Bor.
0237 Moonachie Bor.
0238 New Milford Bor.
0239 North Arlington Bor.
0240 Northvale Bor.
0241 Norwood Bor.
0242 Oakland Bor.
0243 Old Tappan Bor.
0244 Oradell Bor.
0245 Palisades Park Bor.
0246 Paramus Bor.
0247 Park Ridge Bor.
0248 Ramsey Bor.
0249 Ridgefield Bor.
0250 Ridgefield Park Village
0251 Ridgewood Village
0252 Riveredge Bor.
0253 Rivervale Twp.
0254 Rochelle Park Twp.
0255 Rockleigh Bor.
0256 Rutherford Bor.
0257 Saddle Brook Twp.
0258 Saddle River Bor.
0259 South Hackensack Twp.
0260 Teaneck Twp.
0261 Tenafly Bor.
0262 Teterboro Bor.
0263 Upper Saddle River Bor.
0264 Waldwick Bor.
0265 Wallington Bor.
0266 Washington Twp.
0267 Westwood Bor.
0268 Woodcliff Lake Bor.
0269 Wood-Ridge Bor.
0270 Wyckoff Twp.
BURLINGTON COUNTY
0301 Bass River Twp.
0302 Beverly City
0303 Bordentown City
0304 Bordentown Twp.
0305 Burlington City
0306 Burlington Twp.
0307 Chesterfield Twp.
0308 Cinnaminson Twp.
0309 Delanco Twp.
0310 Delran Twp.
0311 Eastampton Twp.
0312 Edgewater Park Twp.
0313 Evesham Twp.
0314 Fieldsboro Bor.
0315 Florence Twp.
0316 Hainesport Twp.
0317 Lumberton Twp.
0318 Mansfield Twp.
0319 Maple Shade Twp.
0320 Medford Twp.
0321 Medford Lakes Bor.
0322 Moorestown Twp.
0323 Mount Holly Twp.
0324 Mount Laurel Twp.
0325 New Hanover Twp.
0326 No. Hanover Twp.
0327 Palmyra Bor.
0328 Pemberton Bor.
0329 Pemberton Twp.
0330 Riverside Twp.
0331 Riverton Bor.
0332 Shamong Twp.
0333 Southampton Twp.
0334 Springfield Twp.
0335 Tabernacle Twp.
0336 Washington Twp.
0337 Westampton Twp.
0338 Willingboro Twp.
0339 Woodland Twp.
0340 Wrightstown Bor.
CAMDEN COUNTY
0401 Audubon Bor.
0402 Audubon Park Bor.
0403 Barrington Bor.
0404 Bellmawr Bor.
0405 Berlin Bor.
0406 Berlin Twp.
0407 Brooklawn Bor.
0408 Camden City
0409 Cherry Hill Twp.
0410 Chesilhurst Bor.
0411 Clementon Bor.
0412 Collingswood Bor.
0413 Gibbsboro Bor.
0414 Gloucester City
0415 Gloucester Twp.
0416 Haddon Twp.
0417 Haddonfield Bor.
0418 Haddon Heights Bor.
0419 Hi Nella Bor.
0420 Laurel Springs Bor.
0421 Lawnside Bor.
0422 Lindenwold Bor.
0423 Magnolia Bor.
0424 Merchantville Bor.
0425 Mt. Ephraim Bor.
0426 Oaklyn Bor.
0427 Pennsauken Twp.
0428 Pine Hill Bor.
0429 Pine Valley Bor.
0430
Runnemede Bor.
0817
Swedesboro Bor.
0431
Somerdale Bor.
0818
Washington Twp.
0432
Stratford Bor.
0819
Wenonah Bor.
0433 Tavistock Bor.
0820
West Deptford Twp.
0434
Voorhees Twp.
0821
Westville Bor.
0435
Waterford Twp.
0822
Woodbury City
0436
Winslow Twp.
0823
Woodbury Heights Bor.
0437
Woodlynne Bor.
0824
Woolwich Twp.
CAPE MAY COUNTY
HUDSON COUNTY
0501 Avalon Bor.
0901
Bayonne City
0502
Cape May City
0902
East Newark Bor.
0503
Cape May Point Bor.
0903
Guttenberg Town
0504
Dennis Twp.
0904
Harrison Town
0505
Lower Twp.
0905
Hoboken City
0506
Middle Twp.
0906
Jersey City City
0507
North Wildwood City
0907
Kearny Town
0508
Ocean City City
0908
North Bergen Twp.
0509
Sea Isle City City
0909
Secaucus Town
0510
Stone Harbor Bor.
0910
Union City City
0511 Upper Twp.
0911 Weehawken Twp.
0512 West Cape May Bor.
0912 West New York
0513
West Wildwood Bor.
0514
Wildwood City
HUNTERDON COUNTY
0515
Wildwood Crest Bor.
1001 Alexandria Twp.
0516
Woodbine Bor.
1002
Bethlehem Twp.
CUMBERLAND COUNTY
1003
Bloomsbury Bor.
1004
Califon Bor.
0601
Bridgeton City
1005
Clinton Town
0602
Commercial City
1006
Clinton Twp.
0603
Deerfield Twp.
1007
Delaware Twp.
0604
Downe Twp.
1008
East Amwell Twp.
0605
Fairfield Twp.
1009
Flemington Bor.
0606
Greenwich Twp.
1010
Franklin Twp.
0607
Hopewell Twp.
1011 Frenchtown Bor.
0608
Lawrence Twp.
1012
Glen Gardner Bor.
0609
Maurice River Twp.
1013
Hampton Bor.
0610
Millville City
1014
High Bridge Bor.
0611 Shiloh Bor.
1015
Holland Twp.
0612
Stow Creek Twp.
1016
Kingswood Twp.
0613
Upper Deerfield Twp.
1017
Lambertville City
0614
Vineland City
1018
Lebanon Bor.
1019
Lebanon Twp.
ESSEX COUNTY
1020
Milford Bor.
1021
Raritan Twp.
0701
Belleville Twp.
1022
Readington Twp.
0702
Bloomfield Twp.
0703
Caldwell Borough Twp.
1023
Stockton Bor.
1024 Tewksbury Twp.
0704
Cedar Grove Twp.
1025
Union Twp.
0705
East Orange City
1026
West Amwell Twp.
0706
Essex Fells Twp.
0707
MERCER COUNTY
0708
Glen Ridge Twp.
0709
Irvington Twp.
1101 East Windsor Twp.
0710
Livingston Twp.
1102 Ewing Twp.
0711 Maplewood Twp.
1103 Hamilton Twp.
0712
Millburn Twp.
1104 Hightstown Bor.
0713
Montclair Twp.
1105 Hopewell Bor.
0714
Newark City
1106 Hopewell Twp.
0715
North Caldwell Twp.
1107 Lawrence Twp.
0716
Nutley Twp.
1108 Pennington Bor.
0717
Orange City Twp.
1109 Princeton Bor.
0718
Roseland Bor.
1110 Princeton Twp.
0719
South Orange Village
1111 Trenton City
0720
Verona Twp.
1112 Washington Twp.
0721
West Caldwell Twp.
1113 West Windsor Twp.
0722
West Orange Twp.
GLOUCESTER COUNTY
MIDDLESEX COUNTY
1201
Carteret Bor.
0801
Clayton Bor.
1202
Cranbury Twp.
0802
Deptford Twp.
1203
Dunellen Bor.
0803
East Greenwich Twp.
1204
East Brunswick
0804
Elk Twp.
1205
Edison Twp.
0805
1206
Helmetta Bor.
0806
Glassboro Bor.
1207
Highland Park Bor.
0807
1208
Jamesburg Bor.
0808
Harrison Twp.
1209
Metuchen Bor.
0809
Logan Twp.
1210
Middlesex Bor.
0810
Mantua Twp.
1211 Milltown Bor.
0811 Monroe Twp.
1212
Monroe Twp.
0812
National Park Bor.
1213
New Brunswick City
0813
Newfield Bor.
1214
North Brunswick Twp.
0814
Paulsboro Bor.
1215
Old Bridge Twp.
0815
Pitman Bor.
1216
Perth Amboy City
0816
South Harrison Twp.
1217
Piscataway Twp.
1218 Plainsboro Twp.
1219 Sayreville Bor.
1220 South Amboy City
1221 South Brunswick Twp.
1222 South Plainfield Bor.
1223 South River Bor.
1224 Spotswood Bor.
1225 Woodbridge Twp.
MONMOUTH COUNTY
1301 Aberdeen Twp.
1302 Allenhurst Bor.
1303 Allentown Bor.
1304 Asbury Park City
1305 Atlantic Highlands Bor.
1306 Avon-by-the-sea Bor.
1307 Belmar Bor.
1308 Bradley Beach Bor.
1309 Brielle Bor.
1310 Colts Neck Twp.
1311 Deal Bor.
1312 Eatontown Bor.
1313 Englishtown Bor.
1314 Fair Haven Bor.
1315 Farmingdale
1316 Freehold Bor.
1317 Freehold Twp.
1318 Hazlet Twp.
1319 Highlands Bor.
1320 Holmdel Twp.
1321 Howell Twp.
1322 Interlaken Bor.
1323 Keansburg Bor.
1324 Keyport Bor.
1325 Little Silver Bor.
1326 Loch Arbour Village
1327 Long Branch City
1328 Manalapan Twp.
1329 Manasquan Bor.
1330 Marlboro Twp.
1331 Matawan Bor.
1332 Middletown Twp.
1333 Millstone Twp.
1334 Monmouth Beach Bor.
1335 Neptune Twp.
1336 Neptune City Bor.
1337 Ocean Twp.
1338 Oceanport Bor.
1339 Red Bank Bor.
1340 Roosevelt Bor.
1341 Rumson Bor.
1342 Sea Bright Bor.
1343 Sea Girt Bor.
1344 Shrewsbury Bor.
1345 Shrewsbury Twp.
1346 South Belmar Bor.
1347 Spring Lake Bor.
1348 Spring Lake Heights Bor.
1349 Tinton Falls Bor.
1350 Union Beach Bor.
1351 Upper Freehold Twp.
1352 Wall Twp.
1353 West Long Branch Bor.
MORRIS COUNTY
1401 Boonton Town
1402 Boonton Twp.
1403 Butler Bor.
1404 Chatham Bor.
1405 Chatham Twp.
1406 Chester Bor.
1407 Chester Twp.
1408 Denville Twp.
1409 Dover Twp.
1410 East Hanover Twp.
1411 Florham Park Bor.
1312 Hanover Twp.
1413 Harding Twp.
1414 Jefferson Twp.
1415 Kinnelon Bor.
1416 Lincoln Park Bor.
1417 Madison Bor.
1418 Mendham Bor.
1419 Mendham Twp.
1420 Mine Hill Twp.
1421 Montville Twp.
1422 Morris Twp.
1423 Morris Plains Bor.
1424 Morristown Town
1425 Mountain Lakes Bor.
1426 Mount Arlington Bor.
1427 Mount Olive Twp.
1428 Netcong Bor.
1429 Par-Troy Hills Twp.
1430 Passaic Twp.
1431 Pequannock Twp.
1432 Randolph Twp.
1433 Riverdale Bor.
1434 Rockaway Bor.
1435 Rockaway Twp.
1436 Roxbury Twp.
1437 Victory Gardens Bor.
1438 Washington Twp.
1439 Wharton Bor.
OCEAN COUNTY
1501 Barnegat Twp.
1502 Barnegat Light Bor.
1503 Bay Head Bor.
1504 Beach Haven Bor.
1505 Beachwood Bor.
1506 Berkeley Twp.
1507 Brick Twp.
1508 Dover Twp.
1509 Eagleswood Twp.
1510 Harvey Cedars Bor.
1511 Island Heights Bor.
1512 Jackson Twp.
1513 Lacey Twp.
1514 Lakehurst Bor.
1515 Lakewood Twp.
1516 Lavallette Bor.
1517 Little Egg Harbor Twp.
1518 Long Beach Twp.
1519 Manchester Twp.
1520 Mantoloking Bor.
1521 Ocean Twp.
1522 Ocean Gate Bor.
1523 Pine Beach Bor.
1524 Plumsted Twp.
1525 Pt. Pleasant Bor.
1526 Pt. Pleasant Beach Bor.
1527 Seaside Heights Bor.
1528 Seaside Park Bor.
1529 Ship Bottom Bor.
1530 South Toms River Bor.
1531 Stafford Twp.
1532 Surf City Bor.
1533 Tuckerton Bor.
PASSAIC COUNTY
1601 Bloomingdale Bor.
1602 Clifton City
1603 Haledon Bor.
1604 Hawthorne Bor.
1605 Little Falls Twp.
1606 North Haledon Bor.
1607 Passaic City
1608 Paterson City
1609 Pompton Lakes Bor.
1610 Prospect Park Bor.
1611 Ringwood Bor.
1612 Totowa Bor.
1613 Wanaque Bor.
1614 Wayne Twp.
1615 West Milford Twp.
1616 West Paterson Bor.
SALEM COUNTY
1701 Alloway Twp.
1702 Carneys Point Twp.
1703 Elmer Bor.
1704 Elsinboro Twp.
1705 Lower Alloways Creek Twp.
1706 Mannington Twp.
1707 Oldmans Twp.
1708 Penns Grove Bor.
1709 Pennsville Twp.
1710 Pilesgrove Twp.
1711 Pittsgrove Twp.
1712 Quinton Twp.
1713 Salem City
1714 Upper Pittsgrove Twp.
1715 Woodstown Bor
SOMERSET COUNTY
1801 Bedminster Twp.
1802 Bernards Twp.
1803 Bernardsville Bor.
1804 Bound Brook Bor.
1805 Branchburg Twp.
1806 Bridgewater Twp.
1807 Far Hills Bor.
1808 Franklin Twp.
1809 Green Brook Twp.
1810 Hillsborough Twp.
1811 Manville Bor.
1812 Millstone Bor.
1813 Montgomery Twp.
1814 North Plainfield Bor.
1815 Peapack-Gladstone Bor.
1816 Raritan Bor.
1817 Rocky Hill Bor.
1818 Somerville Bor.
1819 South Bound Brook Bor.
1820 Warren Twp.
1821 Watchung Bor.
SUSSEX COUNTY
1901 Andover Bor.
1902 Andover Twp.
1903 Branchville Bor.
1904 Byram Twp.
1905 Frankford Twp.
1906 Franklin Bor.
1907 Fredon Twp.
1908 Green Twp.
1909 Hamburg Bor.
1910 Hampton Twp.
1911 Hardystown Twp.
1912 Hopatcong Bor.
1913 Lafayette Twp.
1914 Montague Twp.
1915 Newton Town
1916 Ogdensburg Bor.
1917 Sandyston Twp.
1918 Sparta Twp.
1919 Stanhope Bor.
1920 Stillwater Twp.
1921 Sussex Bor.
1922 Vernon Twp.
1923 Walpack Twp.
1924 Wantage Twp.
UNION COUNTY
2001 Berkley Heights Twp.
2002 Clark Twp.
2003 Cranford Twp.
2004 Elizabeth City
2005 Fanwood Bor.
2006 Garwood Bor.
2007 Hillside Twp.
2008 Kenilworth Bor.
2009 Linden City
2010 Mountainside Bor.
2011 New Providence Bor.
2012 Plainfield City
2013 Rahway City
2014 Roselle Bor.
2015 Roselle Park Bor.
2016 Scotch Plains
2017 Springfield Twp.
2018 Summit City
2019 Union Twp.
2020 Westfield Town
2021 Winfield Twp.
WARREN COUNTY
2101 Allamuchy Twp.
2102 Alpha Bor.
2103 Belvidere Town
2104 Blairstown Twp.
2105 Franklin Twp.
2106 Frelinghuysen Twp.
2107 Greenwich Twp.
2108 Hackettstown Town
2109 Hardwick Twp.
2110 Harmony Twp.
2111 Hope Twp.
2112 Independence Twp.
2113 Knowlton Twp.
2114 Liberty Twp.
2115 Lopatcong Twp.
2116 Mansfield Twp.
2117 Oxford Twp.
2118 Pahaquarry Twp.
2119 Phillipsburg Town
2120 Pohatcong Twp.
2121 Washington Bor.
2122 Washington Twp.
2123 White Twp.
2200 ALABAMA
2300 ALASKA
2400 ARIZONA
2500 ARKANSAS
2600 CALIFORNIA
2700 COLORADO
2800 CONNECTICUT
2900 DELAWARE
3000 DISTRICT OF COLUMBIA
3100 FLORIDA
3200 GEORGIA
3300 HAWAII
3400 IDAHO
3500 ILLINOIS
3600 INDIANA
3700 IOWA
3800 KANSAS
3900 KENTUCKY
4000 LOUISIANA
4100 MAINE
4200 MARYLAND
4300 MASSACHUSETTS
4400 MICHIGAN
4500 MINNESOTA
4600 MISSISSIPPI
4700 MISSOURI
4800 MONTANA
4900 NEBRASKA
5000 NEVADA
5100 NEW HAMPSHIRE
5300 NEW MEXICO
5400 NEW YORK
5500 NORTH CAROLINA
5600 NORTH DAKOTA
5700 OHIO
5800 OKLAHOMA
5900 OREGON
6000 PENNSYLVANIA
6100 RHODE ISLAND
6200 SOUTH CAROLINA
6300 SOUTH DAKOTA
6400 TENNESSEE
6500 TEXAS
6600 UTAH
6700 VERMONT
6800 VIRGINIA
6900 WASHINGTON
7000 WEST VIRGINIA
7100 WISCONSIN
7200 WYOMING
7300 PUERTO RICO
7400 NETHERLANDS
7500 BELGIUM
7600 ARGENTINA
7700 CANADA
7800 MEXICO
7900 VIRGIN ISLANDS
8000 ENGLAND
8100 CHINA
8200 GERMANY
8300 IRELAND
8400 GREECE
8500 ISRAEL
Filling out the New Jersey ST-5 Exempt Organization Certificate is an important process for eligible organizations seeking exemption from state sales tax. This certificate allows qualified nonprofit organizations to purchase goods and services without paying sales tax, aiding their mission and saving resources. The ST-5 form requests various pieces of information to ensure the applicant meets the requirements set forth by the New Jersey Division of Taxation. The steps below are designed to guide organizations through the preparation and submission of the form, making the process as straightforward as possible.
After submission, your application will be reviewed by the Division of Taxation. Should it meet all necessary criteria, your organization will receive an ST-5 Exempt Organization Certificate. This certificate serves as proof of your sales tax exemption status, enabling you to make purchases without being charged sales tax, provided they're for the organization's use. Keep this certificate readily available, as you may need to present it to vendors when making exempt purchases.
The ST-5 Exempt Organization Certificate is a document issued by the New Jersey Division of Taxation that grants qualified organizations an exemption from New Jersey sales tax. This exemption applies when these organizations make purchases that are necessary for their operations.
Organizations that are religious, charitable, scientific, educational, or in certain cases, volunteer emergency services, as well as veterans' organizations seeking sales tax exemption on their purchases, should file for the ST-5 Exemption.
The New Jersey Division of Taxation requires the following documents to process an ST-5 Certificate application:
There is no mention of a filing fee for the ST-5 Certificate in the provided information. Usually, tax-exempt certificates like the ST-5 do not have a filing fee, but it is recommended to consult directly with the New Jersey Division of Taxation for the most current information.
The completed ST-5 application along with all required attachments should be mailed to the Division of Taxation's Regulatory Services Branch. Detailed instructions for the mailing address and any online submission options (if available) are typically provided on the New Jersey Division of Taxation’s official website or directly on the application form.
Applicants are advised to allow at least three weeks for the processing of a completed REG-1E application along with the required documents for the issuance of the ST-5 Certificate.
The sales tax exemption becomes effective on the date the Division of Taxation receives the completed application and documentation, provided the application is approved. The specific date will be stated on the issued ST-5 Certificate.
Organizations such as senior citizen clubs, social and recreational clubs, homeowners' associations, tenants’ associations, and political subdivisions that do not meet the specific exemption qualifications under New Jersey tax law should not file for the ST-5 Certificate. Such entities are typically not eligible for sales tax exemption on their purchases.
Filling out the New Jersey Division of Taxation Application for ST-5 Exempt Organization Certificate is a critical process for organizations seeking exemption from sales tax. However, many applicants make errors that can delay approval. Here are eight common mistakes to avoid:
Not checking off each item on the required documentation checklist. It's vital to ensure every applicable box is checked and all necessary documents are submitted. Missing information can result in not receiving the Form ST-5.
Incorrectly stating the organization's name or failing to provide a recognizable legal name. This could create confusion or delay the process as the Division of Taxation verifies the organization's identity.
Leaving the physical location of the office's address blank or incomplete. A full address, including city, state, and zip code, is necessary for processing.
Failing to specify the type of exempt organization, whether it's a religious, charitable, scientific, educational, or other qualified entity, as this directly affects eligibility for exemption.
Omitting the signature and title of the authorized person. This oversight can invalidate the application since a verified signature is mandatory for processing.
Underestimating the processing time by not allowing at least three weeks for the completed REG-1E with required documents and issuance of the ST-5 Certificate. Rushing or assuming a faster process can lead to unrealistic expectations.
Incorrectly completing or skipping the sections that apply to employment and sales tax if applicable. These sections provide crucial information about the organization's financial operations and tax obligations.
Not including the additional supporting documents requested by the Division after initial submission if deemed necessary. This additional information is crucial for a thorough review and accurate determination of tax-exempt status.
By avoiding these common mistakes, organizations can streamline their application process for the ST-5 Exempt Organization Certificate, ultimately facilitating a smoother path to obtaining sales tax exemption in New Jersey.
When applying for the New Jersey Division of Taxation Application for ST-5 Exempt Organization Certificate, entities seek exemption from sales tax, underlining the document's importance for nonprofit organizations. Often, to ensure the application's success and maintain organizational compliance, supplementary forms and documents are submitted alongside it. Each has its unique role in substantiating the application's details or fulfilling additional legal requirements.
Each document contributes to a thorough understanding of the organization's eligibility and need for sales tax exemption. Combining the NJ ST-5 with these additional documents allows for a robust presentation of the organization's case for exemption. Successful filing not only affords the organization benefits under the law but also reinforces its commitment to transparency and legal compliance.
The NJ ST-5 Exempt Organization Certificate shares similarities with the IRS Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. Both forms are used by organizations seeking tax-exempt status, but they target different levels of government and types of tax exemptions. While the ST-5 focuses on state sales tax exemptions in New Jersey, Form 1023 is aimed at federal income tax exemptions. Each requires detailed information about the organization's purpose, activities, and financial structure to qualify for exemption.
Similarly, the NJ REG-1E form, which is part of the process to obtain the ST-5 Certificate, is akin to the IRS Form SS-4, Application for Employer Identification Number (EIN). These forms do not serve the same purpose but are essential steps for organizations establishing their formal identities. The REG-1E facilitates an organization's registration with the New Jersey Division of Taxation, while form SS-4 is used to obtain an EIN that the IRS uses to identify taxpayer organizations. Both are foundational documents necessary for their respective tax-related applications.
The Uniform Sales & Use Tax Exemption/Resale Certificate - Multijurisdiction form is another document related to the NJ ST-5. This certificate is used by sellers who conduct business across multiple states and need to purchase goods for resale without paying sales tax at the time of purchase. Although it serves a different primary audience—businesses rather than exempt organizations—the purpose aligns closely with the ST-5's goal of avoiding sales tax on eligible transactions. Both forms reduce administrative and financial burdens associated with tax management for qualified entities.
Lastly, the NJ ST-4, Exempt Use Certificate, parallels the ST-5 in its exemption purpose but is utilized differently. The ST-4 allows purchasers to certify that goods or services bought are for use in exempt functions, not for resale. Conversely, the ST-5 applies more broadly to organizations purchasing items for their exempt activities, reflecting a more permanent status than transaction-based certificates like the ST-4. Both, however, alleviate tax liability for qualified parties, streamlining financial operations for their respective users.
Filling out the New Jersey ST-5 form is an important process for nonprofit organizations seeking exemption from sales tax. To help you navigate through the form accurately and efficiently, here's a list of dos and don'ts:
When it comes to understanding the New Jersey ST-5 Exempt Organization Certificate, several misconceptions often arise. Let's clear up some of these misunderstandings to ensure organizations are better informed.
Only religious organizations can apply: A wide range of nonprofit organizations—beyond just religious groups—can apply for an ST-5 certificate. This includes charitable, scientific, educational, veteran, and emergency service organizations, among others.
The process is instantaneous: Organizations might believe that the ST-5 certification process is immediate. However, it typically requires at least three weeks for processing once all the necessary documentation has been submitted.
One certificate covers all operations: Each location operated by an organization requires its own application and subsequent ST-5 certificate. Organizations cannot use a single certificate across multiple locations.
It’s costly to file: The misconception that filing for an ST-5 certificate is expensive prevents some organizations from applying. In reality, the process is designed to be accessible, and organizations should review the current filing costs or exemptions.
No annual renewal is required: The validity of an ST-5 certificate and the need for renewal depend on specific regulations and any changes in the organization’s status or New Jersey tax laws. Organizations should verify their certificate's status periodically.
Submitting the form guarantees exemption: Simply submitting the ST-5 form does not automatically guarantee exemption. The Division of Taxation must review and approve the application, which is contingent upon the organization meeting all exemption criteria.
All purchases are exempt once certified: Not all purchases made by an organization holding an ST-5 certificate are exempt from sales tax. The exemption only applies to purchases related to the organization's exempt activities.
Understanding these nuances is crucial for nonprofit organizations seeking the New Jersey ST-5 Exempt Organization Certificate. Clarifying these misconceptions helps streamline the application process and ensures organizations can leverage their exempt status effectively.
Understanding the process and regulations for obtaining an ST-5 Exempt Organization Certificate in New Jersey is crucial for eligible organizations wishing to be exempt from sales tax. Here are key takeaways regarding the completion and use of the NJ ST-5 form:
By following these guidelines closely, eligible organizations can successfully navigate the application process for an ST-5 Exempt Organization Certificate, ensuring compliance with New Jersey's tax laws and benefitting from the state's sales tax exemption for qualified entities.
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