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Division of Taxation

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Filing and Remitting Sales and Use Tax: Frequently Asked Questions

All businesses that sell taxable goods and services in New Jersey must register with the New Jersey Division of Revenue and Enterprise Services to collect Sales Tax. This includes any person who makes seasonal or occasional sales at events such as a flea market or craft show.

Once your business is registered to collect Sales Tax, you will be required to file quarterly returns and make quarterly payments. Some sellers must also make monthly payments. You must make monthly payments only if you:

• Collected more than $30,000 in Sales and Use Tax in New Jersey during the prior calendar year; and
• Collected more than $500 in the first and/or second month of the current calendar quarter.

What If You Didn't Make Any Sales During a Quarter?

You must file a return for each quarter even if no tax is due and/or no sales were made during the period.

How Do You File?

File all Sales and Use Tax returns electronically, either online or by phone through the NJ Sales and Use Tax EZ File Systems.

What Form Do You File?

File quarterly Sales Tax returns on Form ST-50.

Make monthly payments using Form ST-51. (Note: Form ST-51 is used to remit payments only. You cannot file this form unless you have a payment to submit.) If you collected $30,000 or less in New Jersey Sales and Use Tax during the prior calendar year, you are not required to make a payment for either the first or second month of the calendar quarter, no matter how much tax is due for that particular month.

When Do You File?

You must file your monthly payments and quarterly Sales Tax returns on or before 11:59 p.m. of the 20th day of the month after the end of the filing period. (See chart below.) If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day. Include all sales made during the filing period on your return, even if you have not received payment from your customer.

How Do You Pay?

You must send payments electronically. Make these payments when you file your returns. There are three ways you can do this:

• Electronic check (e-check),
• Electronic funds transfer (EFT), or
• Credit card (Fees Apply*). *The fee is added to your actual payment.
  

Why can't I submit Form ST-51 showing $0.00 due?

"Zero" monthly returns cannot be filed. When the amount due for any monthly period covered by Form ST-51 is $500 or less, you do not need to file a monthly return. Payment for that month must be made with the next quarterly return, Form ST-50.

You are only required to file a monthly Sales Tax return (Form ST-51) if:

• The amount of tax due is more than $500; and
• You collected more than $30,000 in Sales and Use Tax in New Jersey during the preceding calendar year (January 1 – December 31).

NOTE: If you collected $30,000 or less in New Jersey Sales and Use Tax in the prior calendar year, do not file Form ST-51 for the first or second month of any quarter.

When I try to file online and make my quarterly Sales Tax payment by e-check, the system will not let me enter today's date as the settlement date. Today is the due date. What should I do so that my payment is not late?

When you file online or by phone and make your payment by electronic check (e-check), the earliest settlement date (date the payment will be debited from your account) you can select is the next business day. No matter which payment method you select, if your payment transaction is initiated by 11:59 p.m. on the due date, your payment will be considered timely even if the settlement date is after the due date.

What If You Make a Mistake?

If you make a mistake on a quarterly return, you must file an amended return.

Correct any errors on a monthly Sales Tax payment by adjusting the amounts when you file the quarterly return.

Corrections can only be done on the quarterly return for the same calendar quarter in which the mistake occurred. You must fill in all of the lines on the amended return. You can amend your quarterly return by phone or online. If the error results in an overpayment of tax, request a refund of the overpayment by also filing Form A-3730 .

* Monthly payments are only required by businesses that collected more than $30,000 in Sales Tax in the prior year.