Form St-18b - Annual Business Use Tax Return

INSTRUCTIONS FOR COMPLETING THE USE TAX RETURN ST-18B

Enter the amount of all taxable purchases that were either delivered to a New

1) Total of Purchases

Subject to New Jersey

Jersey location or used by you within New Jersey during the calendar year that you

Use Tax

have not paid:

• New Jersey Sales or Use Tax or

• Sales Tax to any other jurisdiction within the United States.

You do not owe New Jersey Use Tax if the Sales Tax paid in another jurisdiction is

higher than 7%. However, New Jersey will not give you credit for any Sales Tax

you pay that is above 7%.

2) Use Tax Due

Complete the following worksheet to calculate the Use Tax due.

(a) Multiply the amount on Line (1) of the return by 7%._____________________.

(b) Enter the amount of Sales Tax you already paid to another jurisdiction on a

purchase included 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 7%, the difference is due to New Jersey.

Form ST-18B. ______________________.

We will charge a penalty of 5% per month or fraction thereof (up to a maximum of

3) Penalty and Interest

25%) on the Use Tax due (Line 2) if you do not file a required ST-18B by May 1,

2017.

We will charge interest at a rate of prime rate plus 3%, calculated up to the date of

payment, if you do not pay Use Tax by May 1, 2017.

Enter total Use Tax amount due Line 2 plus any Penalty and Interest from Line 3.

4) Total Amount Due

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.

For information concerning the taxability of goods and services, see Sales and Use Tax Guide (S & U 4) at

DETACH HERE

I certify that all the information given is correct:

________________________________________________________________________

_______________________________________

(Signature of Taxpayer or Corporate Officer)

(Date)

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)

(Title)

______________________________________________________________________________________________________________________

(Print Name of Firm and Individual preparing the return)

(Title)

Form St-18b - Annual Business Use Tax Return - 2017 Page 2

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