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Resale Certificate and Seller Permit - Orbit Click Inc

This document contains a Certificate of Authority from the State of New Jersey that authorizes Orbit Click Inc to collect New Jersey sales tax. It explains that the certificate must be displayed at the business location and is not transferable. It also contains examples of a Resale Certificate (Form ST-3) that registered sellers can issue to purchasers to document a tax-exempt sale for resale, and instructions on how to properly fill out the form.

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M. JAWAD AFZAL
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0% found this document useful (0 votes)
822 views3 pages

Resale Certificate and Seller Permit - Orbit Click Inc

This document contains a Certificate of Authority from the State of New Jersey that authorizes Orbit Click Inc to collect New Jersey sales tax. It explains that the certificate must be displayed at the business location and is not transferable. It also contains examples of a Resale Certificate (Form ST-3) that registered sellers can issue to purchasers to document a tax-exempt sale for resale, and instructions on how to properly fill out the form.

Uploaded by

M. JAWAD AFZAL
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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NOTICE: The enclosed N.J.

State Sales Tax Certificate of Authority (CA-1) is a permit to:


- Collect N.J. State Sales Tax
- Issue N.J. Resale Certificates (ST-3)
- Issue N.J. Exempt Use Certificates (ST-4)
The Resale and Exempt Use Certificates can be found at: http://www.nj.gov/treasury/taxation/prntsale.shtml
You must have a valid N.J. Sales Tax Certificate to collect Sales Tax or issue certificates.
If you are not subject to collect N.J. Sales Tax but need to issue Resale or Exempt Use Certificates, you can request to be
placed on a "Non-reporting Basis." To be placed on a “Non-reporting Basis” you must complete Form ST-6205. This form can
be obtained by downloading it at:
http://www.nj.gov/treasury/taxation/pdf/other_forms/sales/c6205st.pdf or by calling (609) 292-9292.

This Certificate of Authority (CA-1) must be displayed at your place of business.

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

STATE OF NEW JERSEY


DIVISION OF TAXATION
TRENTON, NJ 08695

The person, partnership or corporation named below is hereby authorized to collect:


NEW JERSEY SALES AND USE TAX
pursuant to N.J.S.A. 54:32B-1 ET SEQ.

This authorization is good ONLY for the named person at the location specified herein. John J. Ficara
This authorization is null and void if there is any change in ownership or address. Acting Director, Division of Taxation

ORBIT CLICK INC Tax Registration No: XXX-XXX-299/000


32 AVEBURY PL Tax Effective Date: 1/18/2021
SOMERSET, NJ
08873 Document Locator No: N0000468212

Date Issued: 1/15/2021


This Certificate is NOT assignable or transferable. It must be conspicuously displayed at above address.
ST-3 (11-21)
State of New Jersey
The seller must collect the tax on a sale Division of Taxation Purchaser’s New Jersey
of taxable property or services unless the Taxpayer Registration Number
purchaser gives them a fully completed
SALES TAX
New Jersey exemption certificate. FORM ST-3 0450591387
RESALE CERTIFICATE
To be completed by purchaser and given to and retained by seller. See instructions on back.
Seller should read and comply with the instructions given on both sides of an exemption certificate.
Bargain Wholesale 6/22/2023
TO Date
(Name of Seller)

23623 Colonial Parkway Katy TX 77493


Address City State ZIP

The undersigned certifies that:

(1) They hold a valid Certificate of Authority (number shown above) to collect State of New Jersey Sales and Use Tax.

(2) They are principally engaged in the sale of (indicate nature of merchandise or service sold):
We sell different products majorly including pet supplies, office & industrial supplies, wireless

& networking products and food & beverages.

(3) The merchandise or services being herein purchased are described as follows:
All products

(4) The merchandise described in (3) above is being purchased: (check one or more of the blocks which apply)

(a) For resale in its present form.


(b) For resale as converted into or as a component part of a product by the undersigned.
(c) For use in the performance of a taxable service on personal property, where the property which is the
subject of this Certificate becomes part of the property being serviced or is later transferred to the
purchaser of the service in conjunction with the performance of the service

(5) The services described in (3) above are being purchased: (check the block which applies)

(a) By seller who will either collect tax or will resell services.
(b) To be performed on personal property held for sale.

I, the undersigned purchaser, have read and complied with the instructions and rules promulgated pursuant to the New Jersey Sales and Use
Tax Act with respect to the use of the Resale Certificate, and it is my belief that the seller named herein is not required to collect the sales or
use tax on the transaction or transactions covered by this Certificate. The undersigned purchaser hereby swears under the penalties for
perjury and false swearing that all of the information shown in this Certificate is true.

ORBIT CLICK INC


NAME OF PURCHASER* (as registered with the New Jersey Division of Taxation)
32 Avebury Pl, Somerset, New Jersey 08873
(Address of Purchaser)*
Retail Trade
Type of Business*
Muhammad Nazir Director
(Signature of owner, partner, officer of corporation, etc.)* (Title)

*Required MAY BE REPRODUCED


(Front and Back Required)
INSTRUCTIONS FOR USE OF RESALE CERTIFICATES – ST-3
1. Registered sellers who accept fully completed exemption certificates within 90 days subsequent to the date of sale are relieved of liability for the
collection and payment of sales tax on the transactions covered by the exemption certificate. The following information must be obtained from a
purchaser in order for the exemption certificate to be fully completed:
• Purchaser’s name and address;
• Type of business;
• Reason(s) for exemption;
• Purchaser’s New Jersey tax identification number or, for a purchaser that is not registered in New Jersey, the
Federal employer identification number or out-of-State registration number. Individual purchasers must include their driver’s
license number
• If a paper exemption certificate is used (including fax), the signature of the purchaser.
The seller’s name and address are not required and are not considered when determining if an exemption certificate is fully completed.
A seller that enters data elements from paper into an electronic format is not required to retain the paper exemption certificate.

The seller may, therefore, accept this certificate as a basis for exempting sales to the signatory purchaser and is relieved of liability even if it is
determined that the purchaser improperly claimed the exemption. If it is determined that the purchaser improperly claimed an exemption, the
purchaser will be held liable for the nonpayment of the tax.

2. Retention of Certificates - Certificates must be retained by the seller for a period of not less than four years from the date of the last sale covered by
the certificate. Certificates must be in the physical possession of the seller and available for inspection.
3. Acceptance of an exemption certificate in an audit situation - On and after October 31, 2011, if the seller either has not obtained an exemption
certificate or the seller has obtained an incomplete exemption certificate, the seller has at least 120 days after the Division’s request for substantiation
of the claimed exemption to either:
1. Obtain a fully completed exemption certificate from the purchaser, taken in good faith, which, in an audit situation, means that the seller
obtain a certificate claiming an exemption that:
(a) was statutorily available on the date of the transactions, and
(b) could be applicable to the item being purchased, and
(c) is reasonable for the purchaser’s type of business; OR
2. Obtain other information establishing that the transaction was not subject to the tax.
If the seller obtains this information, the seller is relieved of any liability for the tax on the transaction unless it is discovered through the audit process
that the seller had knowledge or had reason to know at the time such information was provided that the information relating to the exemption
claimed was materially false or the seller otherwise knowingly participated in activity intended to purposefully evade the tax that is properly due on the
transaction. The burden is on the Division to establish that the seller had knowledge or had reason to know at the time the information was provided
that the information was materially false.
4. Additional Purchases by Same Purchaser - This certificate will serve to cover additional purchases by the same purchaser of the same general
type of property. However, each subsequent sales slip or purchase invoice based on this Certificate must show the purchaser’s name, address and
New Jersey, Federal, or out of state registration number for your purpose of verification.
5. Retention of Certificates - Certificates must be retained by the seller for a period of not less than four years from the date of the last sale covered by
the certificate. Certificates must be in the physical possession of the seller and available for inspection on or before the 90th day following the date of
the transaction to which the certificate relates.
EXAMPLES OF PROPER USE OF RESALE CERTIFICATE
a. A retail household appliance store owner issues a Resale Certificate when purchasing household appliances from a supplier for resale.
b. A furniture manufacturer issues a Resale Certificate to cover the purchase of lumber to be used in manufacturing furniture for sale.
c. An automobile service station operator issues a Resale Certificate to cover the purchase of auto parts to be used in repairing customers cars.
EXAMPLES OF IMPROPER USE OF RESALE CERTIFICATE
In the examples below, the seller should not accept Resale Certificates, but should insist upon payment of the sales tax.
a. A lumber dealer can not accept a Resale Certificate from a tire dealer who is purchasing lumber for use in altering their premises.
b. A distributor may not issue a Resale Certificate on purchases of cleaning supplies and other materials for their own office maintenance, even though
they are in the business of distributing such supplies.
c. A retailer may not issue a Resale certificate on purchases of office equipment for their own use, even though they are in the business of selling office
equipment.
d. A supplier can not accept a Resale Certificate from a service station owner who purchases tools and testing equipment for use in their business.
REPRODUCTION OF RESALE CERTIFICATE FORMS: Private reproduction of both sides of Resale Certificates may be made without the prior
permission of the Division of Taxation.
FOR MORE INFORMATION: Read publication S&U-6 (Sales Tax Exemption Administration).
https://www.state.nj.us/treasury/pdf/pubs/sales/su6.pdf

DO NOT MAIL THIS FORM TO THE DIVISION OF TAXATION


This form is to be completed by purchaser and given to and retained by seller.

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