Each council and local PTA should apply for an exempt organization permit (REG 1E – A) from the New Jersey Sales Tax Bureau: State of New Jersey, Division of Taxation, P. O. Box 269, Trenton, NJ 08695-0269 or download REG 1E – Application for Exempt REG 1E under sales tax forms. The ST-5 form is the form that is sent to the PTAs for their use when purchasing sales tax items. Make copies of this form and keep the original with all your important papers of your organization. This form and exemption is only for your PTA’s use and cannot be used by other organizations or individuals.
When filing this form be sure to include a copy of your bylaws. You must also have a “letter of good standing” from the State PTA office, which verifies that your PTA is a subordinate of NJPTA – in good standing with the NJPTA, which entitles tax exemption to your PTA. Do not send the official or a duplicate copy of your bylaws stamped by the state PTA; it will not be returned. To receive a letter of good standing, contact the State PTA office. Refer to the list of Telephone Numbers for Non-Profits. To obtain the form or go to www.state.nj.us/treasury/taxation forms, print and download, sales tax forms go to REG 1E – Application for Exempt.