Nonprofit Exempt Organizations
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:
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.
- Certificate of Incorporation, or Constitution, and Bylaws, and
- 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.)
The ST-5 certificate is an exempt organization's proof of exemption from:
View Questions and Answers about the application procedure (how long will it take, etc.)
- paying sales and use tax on its purchases made for its exempt purposes, and
- collecting sales tax, if the organization has only occasional fundraising or qualifying thrift store sales.
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.