State of New Jersey
Division of Taxation
Form ST-8
Certificate of Exempt
Capital Improvement
May be issued only by the owner of the real property
May not be issued for the purchase of materials
(Name of Contractor)
(Address of Contractor)
(Contractor's New Jersey Certificate of Authority Number)
The following information must be furnished:
*The nature of the contract is as follows (describe the exempt capital improvement to be made):
The address or location where work is to be performed:
Total amount of contract $
The undersigned hereby certifies they are not required to pay Sales and Use Tax with respect to charges for installation of tangible personal property, because the performance of the contract will result in an exempt capital improvement to real property. The undersigned purchaser hereby affirms (under the penalties of perjury and false swearing) that all of the information shown in this Certificate is true.
Contractor's Certification
I certify that all sales and use tax due has been or will be paid by the undersigned on purchases of materials incorporated into or consumed in the performance of the contract described herein.
Signature of Contractor
Signature of Contractor
Date
Property Owner's Signature
Name of owner of real property*
Type of Business* (see instructions)
New Jersey Taxpayer Identification Number* (see instructions)
Address of owner of real property*
Signature of owner, partner, officer of corporation, etc.*
Signature of owner, partner, officer of corporation, etc.*
Date
Any person making representations on this certificate which are willfully false may be subject to such penalties as may be provided for by law.
*Required