Form St-18b - Annual Business Use Tax Return - 2017
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1
2State of New Jersey
D
T
EPARTMENT OF THE
REASURY
D
T
IVISION OF
AXATION
PO B
269
OX
Please respond to:
T
NJ 08695-0269
RENTON
Customer Service Center
(609) 292-6400
Our records show your business may need 2016 Form ST-18B below to report and remit Use Tax. This form is due on or
before May 1, 2017.
A business must pay Use Tax for 2016 if it purchased taxable property or services in 2016 without paying New Jersey Sales
Tax, or if it paid sales taxes to other jurisdictions at rates lower than New Jersey’s. (Except in certain designated areas, New
Jersey’s Sales Tax rate in 2016 was 7%.)
This form is for businesses that weren’t required to collect New Jersey Sales Tax from customers, but which may have Use
Tax obligations that must be reported for the 2016 tax year. Such businesses are not required to file returns (Forms ST-50/51)
each month or quarter.
Your business should file this form if it:
1. Didn’t sell taxable goods or services or lease taxable property to others in 2016,
2. Averaged less than $2,000 in annual Use Tax liability in 2013, 2014 and 2015, and
3. Owes Use Tax for 2016.
Do Not File This Form if You Do Not Owe Use Tax.
Note: If your business sold taxable goods or services, or leased taxable property to others, or if your average annual Use Tax
liability for the three previous calendar years was more than $2,000, you may not File Form ST-18B for 2016. You must change
your business registration to include quarterly/monthly Sales Tax filings. You can add Sales Tax eligibility through the Online
Registration Change Service at:
More information is available in publication ANJ-7, Use Tax in New Jersey, Tax Topic Bulletin S&U-7, Filing Sales and Use
Tax Returns, and on the Division of Taxation’sWeb site at:
DETACH HERE
ST-18B
State of New Jersey
2016
Annual Business Use Tax Return
02-17
May 1, 2017
December 31, 2016
This return is due
for the tax year ending
NJ Taxpayer I.D. Number
1) Total of Purchases
.
Subject to New
Jersey Use Tax
Name
.
2) Use Tax Due
Mailing Address
.
3) Penalty & Interest
City
State
Zip Code
.
4) Total Amount Due
Make Check or Money Order Payable to: New Jersey Use Tax
Mail to:
Division of Taxation
Revenue Processing Center
PO Box 999
Trenton, NJ 08646-0999
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