S&u-7 Filing Sales & Use Tax Returns - New Jersey Department Of The Treasury (Page 2 of 12) in pdf

Bulletin S&U-7

must be remitted to the State no later than the date

February, April, May, July, August, October and

the return is due.

November). Monthly returns must be filed for

each of these months in which the amount of tax

The Division of Taxation automatically sends

due exceeds $500. When the amount due for any

Sales and Use Tax Quarterly and Monthly Re-

of these months is $500 or less, payment for that

turns (Forms ST-50 and ST-51) to all businesses

month may be remitted with the next quarterly

registered for sales and/or use tax purposes.

return. Amounts paid with monthly returns

should be included on Line 7, Total Monthly

Sales and use tax returns (Forms ST-50/ST-51)

Payments, of the quarterly return (Form ST-50).

are computer-generated forms which come

bound in a coupon booklet. There is one coupon

For step-by-step instructions see Completing

return form (ST-50 or ST-51) for each calendar

Form ST-51 on page 4.

month. All coupons are pre-printed with the

3rd Month of Each Quarter

name, address and New Jersey tax identification

number of the business, as well as the period

Every three months, all businesses which are on

a reporting basis for sales and use tax purposes

covered by the return and the filing due date.

are required to report the total amount of quar-

New registrants should receive their coupon

terly receipts and tax due on a New Jersey Sales

booklet approximately four weeks after register-

and Use Tax Quarterly Return (Form ST-50).

ing. New booklets are sent to all eligible regis-

The March, June, September and December

tered businesses each July. If you do not receive

coupons are ST-50 forms. A quarterly return

your booklet within a reasonable amount of

must be filed whether or not there is any tax due

time, contact the Division. See instructions for

for that particular quarter. The total amount of

Obtaining Forms on page 8.

any quarterly sales and use tax due (after taking

credit for monthly payment(s) for the quarter)

Beginning with use tax liabilities incurred after

must be remitted with Form ST-50.

December 31, 1994, certain “nonvendors” are

permitted to file an Annual Business Use Tax

For step-by-step instructions see Completing

Return (Form ST-18B) in lieu of filing monthly

Form ST-50 on page 5.

and quarterly sales and use tax returns. For

Due Dates for Forms ST-50/51

eligibility requirements see Annual Business Use

Both monthly and quarterly returns are due by

Tax Return on page 3.

the 20th day of the month following the period

covered by the return. For example, if a monthly

Filing Returns

return (Form ST-51) is required for the month of

Quarterly and Monthly Returns

November, it must be filed no later than Decem-

(Forms ST-50 and ST-51)

ber 20. The quarterly return (Form ST-50) for

the last calendar quarter must be filed by Janu-

1st & 2nd Months of Each Quarter

ary 20. If any due date falls on a Saturday, Sun-

The sales and use tax coupon booklet contains a

day or legal holiday, the return is due on the next

monthly return (Form ST-51) for the first and

business day. See Postmark Date on page 9.

second months of each calendar quarter (January,

Rev. 2/97

S&u-7 Filing Sales & Use Tax Returns - New Jersey Department Of The Treasury Page 2

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