Sales Tax Exemption Administration
Rev. 6/24 10
• V
essels: Commercial ships, barges with at least a 50-ton burden, vessels primarily engaged
in commercial fishing and commercial party boat sport fishing, machinery, apparatus and
equipment used at a marine terminal facility in loading and unloading, and specific services
to, and property purchased for, such vessels are exempt.
• Commercial Motor Vehicles: The purchase, rental, or lease of commercial trucks, tractors,
trailers, and vehicles used in combination with such, that are registered as required by Ne
w
J
ersey law and have a gross vehicle weight rating of more than 26,000 pounds, or ar
e
operated exclusively for the carriage of interstate freight pursuant to federal law are
exempt from tax. Repair parts and replacement parts also are exempt. However, labor
associated with such repairs is not entitled to the exemption. The exemption also applies
to trucks, trailers, and truck-trailer combinations that are used directly and exclusively in
t
he production for sale of tangible personal property on farms when the vehicles have a
gross vehicle weight rating in excess of 18,000 pounds and are registered with the Motor
Vehicle Commission for farm use. The purchaser is not required to be registered with the
State to issue Form ST-4.
Example
A commercial trucker operates a vehicle that is registered in Pennsylvania and has a gros
s
vehicle weight rating in excess of 26,000 pounds. When the trucker has repairs made in
New Jersey, they may issue their mechanic a fully completed Form ST-4 instead of paying
Sales Tax on the parts. Sales Tax must be paid on the charges for labor. As a qualified
nonregistered purchaser, the trucker will enter their FEIN or registration number from out
o
f state on Form ST-4. When they buy motor oil for their truck, they
may not
issue a Form
ST-4. Motor oil is a supply, and Sales Tax must be paid at the time of purchase.
• Commercial Printing: Machinery and equipment used by businesses engaged in
commercial printing, publishing of periodicals, books, business forms, greeting cards, or
miscellaneous publishing, typesetting, photoengraving, electrotyping, stereotyping, and
lithographic platemaking, including supplies are exempt.
• Communications: Telephones, telephone lines, cables, central office equipment, or
station apparatus, or other machinery or equipment, including comparable telegraph
equipment sold to a service provider under the jurisdiction of the State Board of Public
Utilities, or the Federal Communications Commission, for use directly and primarily in
receiving at destination or initiating, transmitting, and switching telephone, telegraph, or
interactive telecommunications service for sale to the general public are exempt.
• Concrete Products that Use Carbon Footprint-Reducing Technology. Receipts from
the sale of unit concrete products that use carbon footprint-reducing technology, which
may include permeable pavement, used in the construction or improvement of any
residential dwelling or commercial building located in New Jersey are exempt.