This is your permit to collect sales tax and to use sales tax exemption certificates. Sales tax must be collected from every retail sale unless specifically exempted by the New Jersey Sales and Use Tax Act. In New Jersey, most items and most services are taxable. However, taxable items and services may be purchased free of tax under certain conditions. State of New Jersey issues a number of exemption certificates which allow qualified persons and businesses to purchase certain merchandise and services tax free.
More information is available on sales tax on mail order businesses and lessors .