The Board of Education is exempt from paying New Jersey Sales Tax. New Jersey local school districts are political subdivisions of the State of New Jersey. Their purchases are exempt from New Jersey sales and use taxes. The board is not exempt from paying out-of-state sales and use taxes.
ST-5 Form Not Required
An exempt organization ST-5 certificate or number is not required for the local school district, public school, or board of education to make tax-exempt purchases. ST-5 Exempt Organization Certificates are never issued to New Jersey government entities, including public schools. Their official letterhead or official purchase order, signed by a school official, is sufficient proof to the vendor that they are exempt from paying sales taxes. Payment must be made by a school check, including a student activity fund check or a school voucher.
Reference—NJ Division of Taxation Tax Bulletin TB-49
Revision:
1
Last modified:
25 March 2025