New Jersey Form St-8 - Do not send this form to the division of taxation. To be completed by both owner of real property and contractor, and retained by contractor. Certificate of exempt capital improvement. A registered new jersey contractor must collect the tax on the amount charged for labor and services under the contract unless the owner gives him a properly completed certificate of capital improvement. (a) when a contractor has installed property, which, when installed, results in a capital improvement to real property, other than landscaping services, floor covering.
Do not send this form to the division of taxation. To be completed by both owner of real property and contractor, and retained by contractor. Certificate of exempt capital improvement. (a) when a contractor has installed property, which, when installed, results in a capital improvement to real property, other than landscaping services, floor covering. A registered new jersey contractor must collect the tax on the amount charged for labor and services under the contract unless the owner gives him a properly completed certificate of capital improvement.