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Department of State

Business Assistance Programs

The Hon. Tahesha Way, Secretary

Manufacturing Business Assistance Programs

Sales Tax Exemption on Manufacturing Equipment

New Jersey offers a full 6.625% sales tax exemption on the purchase of eligible manufacturing equipment. The exemption is good for machinery and equipment used directly and primarily in the production of tangible personal property by manufacturing, processing, assembling, or refining.

Companies interested in receiving the exemption can use the Division of Taxation’s ST-4.

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