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Division of Taxation

Date Areas of Interest Subject
04/23/04 Publications and Sales Tax

NJ Tax E-News 04/4/19

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.
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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.

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Archived E-News Mailings


Last Updated: Tuesday, 12/10/19