N.J. Admin. Code § 18:24-19.7

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-19.7 - Farmer's Exemption Certificate: Form ST-7

(a) A farmer claiming exemption from sales tax pursuant to 54:32B-8.1 6 on a purchase of qualified tangible personal property or service must present the seller with a fully completed Farmer's Exemption Certificate (Form ST-7) or other approved form disclosing a proper basis for exemption.

(b) The Division shall relieve a seller of the tax otherwise applicable, if it obtains a blanket exemption certificate for a purchaser with which the seller has a recurring business relationship. The Division may not request from the seller renewal of blanket certificates or updates of exemption certificate information or data elements when there is a recurring business relationship between the buyer and seller. For purposes of this subsection, a recurring business relationship exists when a period of no more than 12 months elapses between sales transactions. (see 18:24-10.4(g) )

(c) Each sales slip or invoice based on such blanket certificate must show the farmer's name, address, and New Jersey tax registration number.

(d) The Farmer's Exemption Certificate may not be used to support claims for exemption based on provisions other than 54:32B-8.1 6.

N.J. Admin. Code § 18:24-19.7

Amended by 48 N.J.R. 824(a), effective 5/16/2016