Form St-18b - Annual Business Use Tax Return - 2006 Page 2

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1) Total of Purchases
Enter the amount of all purchases of any taxable tangible personal property or taxable
Subject to New Jersey
services to tangible personal property which was either delivered to a New Jersey
Use Tax
location or used by you within New Jersey during the calendar year, for which you have
not paid either New Jersey sales or use tax or sales tax at the New Jersey applicable rate
or more to any other jurisdiction within the United States. If the tax paid in another
jurisdiction was equal or higher, you will not owe use tax to New Jersey. However, no
further credit is allowed for tax paid in another state at a rate higher than the applicable
New Jersey rate at the time of purchase.
2) Use Tax Due
Complete the following worksheet to calculate the use tax due.
(a) For purchases made on or before July 14, 2006,
multiply the amount by 6% (.06) and place results here:
For purchases made on or after July 15, 2006,
multiply the amount by 7% (.07) and place results here:
Add the Use Tax due for 01/01/2006 through 7/14/2006
to the Use Tax due for 7/15/2006 through 12/31/2006,
place the results here:
(b) If applicable, enter the amount of sales tax previously
paid in another jurisdiction on a purchase included in the
Total of Purchases on Line 1 of the return
Note: You may claim this credit only if the tax was legally due and paid to the
other jurisdiction and if you have no right to a refund. If the tax paid in another
state was less than 6% or less than 7%, as applicable, see 2(a) above, the
difference is due to New Jersey.
(c) Subtract (b) from (a) and enter result here and on Line 2,
Use Tax Due, on form ST-18B.
3) Penalty and Interest
Penalty of 5% per month or fraction thereof (up to a maximum of 25%) of the Use Tax due
(Line 2) is imposed for failure to file a required ST-18B by the due date. Interest at a rate
of prime rate plus 3%, calculated up to the date of payment, is imposed for failure to pay
Use Tax by the due date.
4) Total Amount Due
Enter total Use Tax amount due Line 2 plus any Penalty and Interest from Line 3. This is
the amount which you must remit with your return.
For further information and assistance in completing this return,
please contact the New Jersey Division of Taxation Customer Service Center at (609) 292-6400.
I certify that all the information given is correct:
(Signature of Taxpayer or Corporate Officer)
If this return is prepared by someone other than the taxpayer complete the following information:
FID# or SS# _______________ / ____________ / _______________
(Signature of Individual of Firm preparing the return)
(Print Name of Firm and Individual preparing the return)


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