Form St-18b - Annual Business Use Tax Return - 2011
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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
Businesses that do not sell taxable goods or services or lease taxable property to others are considered “nonsellers” and
are not required to file sales and use tax returns (Forms ST-50/51) on a quarterly/monthly basis. Although nonsellers do not
collect sales tax, they may still need to pay use tax. A business incurs use tax if it purchases taxable property or services
without payment of sales tax, or pays tax at a rate less than New Jersey’s rate of 7%. Nonseller businesses whose average
annual use tax for the last three calendar years is $2,000 or less may file an Annual Business Use Tax Return (Form ST-18B)
to report and pay any use tax that is due instead of filing Forms ST-50/51.
According to our records, this business is registered as a nonseller and may be eligible to use Form ST-18B. If your
average annual use tax for 2008, 2009, and 2010 is $2,000 or less, complete the form below to report any use tax due on
business purchases made from January 1, 2011, through December 31, 2011. Form ST-18B is due on or before May 1, 2012.
You are not required to file an ST-18B for any calendar year in which you do not owe any use tax.
If your business sells taxable goods or services or leases taxable property to others, or if your average annual use tax
liability for the last three calendar years was more than $2,000, you may not file Form ST-18B. You must change your
business registration to include sales tax eligibility and must begin to file quarterly/monthly sales and use tax returns. To add
sales tax eligibility visit the Division of Revenue’s New Jersey Business Gateway Registry Services at:
Changes can be made through the Online Registration Change Service or by completing
and mailing Form REG-C-L.
Remember, do not use Form ST-18B for 2011 if:
• Your business sells taxable goods or services or leases taxable property to others, or
• Your average annual use tax for 2008, 2009, and 2010 is more than $2,000, or
• You do not owe use tax for 2011.
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’s Web site at:
DETACH HERE
State of New Jersey
ST-18B
2011
Annual Business Use Tax Return
12-11
May 1, 2012
December 31, 2011
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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