SmallBizHandbookSmallBizHandbook

New Jersey Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the New Jersey Division of Taxation (registration via Division of Revenue and Enterprise Services, DORES)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in New Jersey, give your supplier a completed New Jersey Resale Certificate (registered purchasers); Resale Certificate for Non-New Jersey Sellers (unregistered out-of-state purchasers) (ST-3 (rev. 3-23); ST-3NR (rev. 3-17)); you need a New Jersey seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG): the state doesn't publish a fee.

Resale form
ST-3 (rev. 3-23); ST-3NR (rev. 3-17)
buyer fills it in
Permit fee
Not listed
Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG)
SST form
Accepted
SSTGB Form F0003
MTC form
Limited
uniform certificate

New Jersey resale certificate and permit rules

New Jersey: seller's permit & resale certificate

Sales tax · Agency: New Jersey Division of Taxation (registration via Division of Revenue and Enterprise Services, DORES)

Permit
Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG)
Registration fee
Not published
SST form
Accepted
MTC form
Limited
Resale certificate
New Jersey Resale Certificate (registered purchasers); Resale Certificate for Non-New Jersey Sellers (unregistered out-of-state purchasers) (ST-3 (rev. 3-23); ST-3NR (rev. 3-17))Get the official form →
How long it's valid
Single-purchase or blanket. With a recurring business relationship (no more than 12 months between sales) the Division may not request renewal of blanket certificates, but recommends sellers obtain updated versions every four years. Sellers keep certificates at least four years.
Seller's permit
Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG) — fee not published. Register online with DORES using Form NJ-REG at least 15 business days before doing business or opening an additional location; a Business Registration Certificate and (for sellers) a Certificate of Authority (CA-1) are issued and must be displayed. Corporations/LLCs pay a separate Public Record Filing fee to form; no fee for the tax registration itself was stated on the pages opened.Register with New Jersey Division of Taxation →
Buyer registered in another state?
Conditional — Form ST-3NR is only for out-of-state sellers that are not registered in New Jersey, are not required to register there, and are registered in another state (Publication S&U-6).
Multistate forms
Bulletin S&U-6: in most circumstances purchasers may issue, and New Jersey sellers may accept, the SST Certificate of Exemption (Form ST-SST) in lieu of New Jersey's general-use exemption certificates (New Jersey is a full SST member). Form ST-3 is for purchasers registered in New Jersey (holding a Certificate of Authority). The Division expressly lists the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction (and another state's resale certificate) as acceptable proof only for drop-shipment sales to out-of-state retailers; NJ is listed on the MTC form generally.
Drop shipments
If a retailer instructs a NJ-registered supplier to deliver directly to the retailer's NJ customer, the retailer may issue a fully completed ST-3 or ST-SST. If the retailer is located out of state, the supplier may also accept the purchaser's resale certificate from another state, the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction, Form ST-3NR, or Form ST-SST.
Good to know
  • ST-3 also covers services purchased for resale and property used in performing a taxable service that becomes part of the serviced property; contractors may not use ST-3 for construction materials.
  • Items taken out of inventory bought on ST-3 for personal/business use are subject to Use Tax.
  • Form ST-3NR purchasers certify they have no place of business, employees, independent contractors, service activities, or leased property in New Jersey.
Official sources for New Jersey (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the New Jersey agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in New Jersey, step by step

  1. Register for a Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG) with the New Jersey Division of Taxation (registration via Division of Revenue and Enterprise Services, DORES). Register online.
  2. Fill in the New Jersey Resale Certificate (registered purchasers); Resale Certificate for Non-New Jersey Sellers (unregistered out-of-state purchasers) (ST-3 (rev. 3-23); ST-3NR (rev. 3-17)) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect New Jersey sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Rhode Island, Vermont and Washington. Related: New Jersey sales tax rates, nexus and filing · sales tax nexus checker · New Jersey business licenses

New Jersey resale certificate FAQ

How do I get a resale certificate in New Jersey?

Register for a Certificate of Authority for Sales Tax (Form CA-1), issued after filing the Business Registration Application (NJ-REG) with the New Jersey Division of Taxation (registration via Division of Revenue and Enterprise Services, DORES), then fill in the New Jersey Resale Certificate (registered purchasers); Resale Certificate for Non-New Jersey Sellers (unregistered out-of-state purchasers) (ST-3 (rev. 3-23); ST-3NR (rev. 3-17)) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a New Jersey seller's permit cost?

The state doesn't publish a registration fee. Register online with DORES using Form NJ-REG at least 15 business days before doing business or opening an additional location; a Business Registration Certificate and (for sellers) a Certificate of Authority (CA-1) are issued and must be displayed. Corporations/LLCs pay a separate Public Record Filing fee to form; no fee for the tax registration itself was stated on the pages opened.

Does New Jersey accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted only in some cases. Bulletin S&U-6: in most circumstances purchasers may issue, and New Jersey sellers may accept, the SST Certificate of Exemption (Form ST-SST) in lieu of New Jersey's general-use exemption certificates (New Jersey is a full SST member). Form ST-3 is for purchasers registered in New Jersey (holding a Certificate of Authority). The Division expressly lists the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction (and another state's resale certificate) as acceptable proof only for drop-shipment sales to out-of-state retailers; NJ is listed on the MTC form generally.

Can an out-of-state business use its home-state resale number in New Jersey?

Conditional — Form ST-3NR is only for out-of-state sellers that are not registered in New Jersey, are not required to register there, and are registered in another state (Publication S&U-6).

How long is a New Jersey resale certificate valid?

Single-purchase or blanket. With a recurring business relationship (no more than 12 months between sales) the Division may not request renewal of blanket certificates, but recommends sellers obtain updated versions every four years. Sellers keep certificates at least four years.

How do drop shipments work in New Jersey?

If a retailer instructs a NJ-registered supplier to deliver directly to the retailer's NJ customer, the retailer may issue a fully completed ST-3 or ST-SST. If the retailer is located out of state, the supplier may also accept the purchaser's resale certificate from another state, the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction, Form ST-3NR, or Form ST-SST.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

ALAKAZARCACOCTDEDCFLGAHIIDILINIAKSKYLAMEMDMAMIMNMSMOMTNENVNHNMNYNCNDOHOKORPARISCSDTNTXUTVTVAWAWVWIWY

All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the New Jersey Division of Taxation (registration via Division of Revenue and Enterprise Services, DORES) before relying on them.