S&u-7 Filing Sales & Use Tax Returns - New Jersey Department Of The Treasury Page 7
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12Filing Sales & Use Tax Returns
enter the amount on Line 2 (see Penalties and
Completing Form ST-18B
Interest on page 9). If you are unable to deter-
Line 1 – Total of Purchases Subject to New
mine this amount, the Division will calculate the
Jersey Use Tax
penalties and interest and send you a bill.
Enter the amount of all purchases of taxable
Line 4 – Total Amount Due
tangible personal property or services used by
Add the amounts on Lines 2 and 3. This is the
you within New Jersey during the calendar year
amount you must remit with your return.
for which you have paid no sales or use tax to
New Jersey or to any other state or to the
Example
District of Columbia. If you have paid tax to
Marcia Campbell, a dentist, owed an average of
another state or to the District of Columbia, but
$860 in use tax due over the prior three calendar
at a rate lower than 6%, you owe the difference
years. During 1996, Dr. Campbell bought
to New Jersey.
$32,300 worth of taxable equipment and sup-
plies from an Ohio vendor and paid no sales tax
Line 2 – Use Tax Due
on the purchases. Dr. Campbell would complete
Multiply the amount on Line 1 by the use tax
an ST-18B as shown below and submit it with a
rate of 6% (.06) and enter the total tax due.
payment of $1,938 by May 1, 1997.
Line 3 – Penalty and Interest
Compute any penalty and interest charges
incurred for late payment and/or late filing and
ST-18B
State of New Jersey
Annual Business Use Tax Return
10-95
May 1, 1997
December 31, 1996
This return is due
for the tax year ending
1) Total of Purchases
222-444-999/000
ID #
3 2 3 0 0
0 0
Subject to New
n
Jersey Use Tax
MARCIA A. CAMPBELL, DDS
NAME
1 9 3 8
0 0
2) Use Tax Due
n
TRADE NAME
MACDENTISTS, INC.
3) Penalty & Interest
n
ADDRESS
2333½ SHADY BRANCH CIRCLE
1 9 3 8
0 0
4) Total Amount Due
n
CITY
BERLIN
STATE
NJ
ZIP
08323
V O I D
NEW JERSEY USE TAX
Make Checks Payable to:
CN-999
Trenton, NJ 08646-0999
:
N
Only nonvendor businesses may qualify to use the Annual Business Use Tax Return (Form ST -18B). Businesses
OTE
that are required to collect and remit sales tax, or lessors of taxable property must report and remit their sales
tax and use tax on Forms ST-50 and ST-51.
Rev. 2/97
7
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