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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

Notice to Foundries and other Metalworking Businesses

Sales and Use Tax
Notice to Foundries and other Metalworking Businesses:
Sales and Use Tax Exemption for Certain Materials Used in Industrial Sand Casting Processes
 (P.L. 2019, c.98) Effective September 1, 2019

A newly enacted law (P.L. 2019, c.98) provides an exemption from Sales and Use Tax for sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process. Sand casting, which is typically performed by foundries and other metalworking businesses, is a metal casting process in which molten metal is poured into a mold and allowed to solidify into a tangible object, typically called a casting. The exemption is available to those businesses as long as the sands, binders, washes, and other similar materials are an integral or essential part of the processing operation.

This exemption applies to sales made on or after September 1, 2019. The purchaser must provide a fully completed Exempt Use Certificate (Form ST-4 ) or Streamlined Sales and Use Tax Certificate of Exemption (Form ST-SST ) to the seller in order to claim the exemption.

Last Updated: Friday, 04/24/20