St-101.4 - Annual Schedule Nj (Page 2 of 3) in pdf

Page 2 ST-101.4 (5/96)

Instructions

Vendor Collection Credit

Line 2 - New Jersey deductions — Enter the total deductions

(exempt transactions) from New Jersey gross sales. These

The vendor collection credit does not apply to sales reported

deductions include:

on this schedule.

— Exempt sales of tangible personal property - total sales of

General Instructions

tangible personal property that are speciﬁcally exempt from

New Jersey sales tax (e.g., sales of grocery foods, clothing,

Vendors located in New York State who are registered to collect

etc).

New Jersey sales tax under the New Jersey/New York Reciprocal

Tax Agreement must ﬁle Form ST-101.4, Annual Schedule NJ, in

— Exempt sales of services - total charges for services that

addition to any other applicable New York State schedules.

are not subject to the sales tax (e.g., professional services,

personal services, etc). Do not include services performed

Complete Form ST-101.4, Annual Schedule NJ , and attach it to

outside New Jersey.

your Form ST-101, New York State and Local Annual Sales and

Use Tax Return. Send one check or money order payable to New

— Sales covered by certiﬁcates - receipts from sales of

York State Sales Tax for the total amount due for both New

property or services, other than sales of property or services

Jersey (line 13 of this schedule) and New York State

covered above, upon which no tax was collected because

(Form ST-101, line 5). The return, all attached schedules and

the purchaser presented a properly completed exemption

payment of the taxes due must be ﬁled by the due date shown on

certiﬁcate. See the instructions on the certiﬁcate about its

Form ST-101 for the reporting period.

proper use.

— Returned goods - total sales price of merchandise returned

Additional instructions for the collection of New Jersey sales tax

by customers on which New Jersey sales tax was collected.

may be obtained from the New York State Department of Taxation

Include only the amounts refunded or credited to the

and Finance. (See the appropriate address and telephone

numbers at the end of these instructions.)

customer. Do not include the sales tax collected on this

returned merchandise, amounts for returned merchandise

Speciﬁc Instructions

that was not subject to sales tax, or amounts that have not

been included in reported New Jersey gross sales on any

Change of business information —

If there have been any

return or Annual Schedule NJ.

changes in your business name, identiﬁcation number, mailing

address or business address, telephone number or owner/ofﬁcer/

— Capital improvements - total sales of services by

responsible person information, you must complete Form

contractors that result in capital improvements to real

DTF-95.1, found in the Form ST-101 instructions, or Form DTF-95,

property. Do not enter sales of any other services to real or

Change of Business Information . To request Form DTF-95, call the

tangible personal property.

Business Tax Information Center (toll free from anywhere in the

Line 3 - New Jersey taxable sales — Subtract line 2 from line 1.

U.S. and Canada) at 1 800 972-1233. You can also call toll free

This is the amount of sales subject to New Jersey sales tax.

(from New York State only) 1 800 462-8100. From areas outside

New York State, call (518) 438-1073. As a multistate ﬁler you

Line 4 - New Jersey sales tax rate — Use the tax rate of 6%

should place an M next to the form number on Form DTF-95.1 or

(.06) to compute the New Jersey sales tax due.

Form DTF-95 to indicate your multistate ﬁling status.

Line 5 - New Jersey sales tax computed — Multiply the amount

Gross sales and services —

Enter the amount of gross sales

on line 3 by 6% (.06). Enter the result on line 5.

and services as reported on box A, Part I, of Form ST-101. (See

instructions for Form ST-101, box A.)

Line 6 - New Jersey sales tax collected — Enter the amount of

New Jersey sales tax that you collected during the reporting

No New Jersey sales —

If you had no deliveries of goods or

period.

services into New Jersey and made no purchases subject to use

tax in New Jersey, check the appropriate box. Sign and date the

Line 7 - New Jersey sales tax due — Enter the amount from

schedule and attach it to your Form ST-101.

line 5 or line 6, whichever is larger.

Line 8 - New Jersey use tax due — Line 8 is used to report use

Line Instructions

tax on the market value of any tangible personal property or

Line 1 - New Jersey gross sales — Enter total receipts from all

service used in New Jersey during the year that is not speciﬁcally

deliveries of goods and services to New Jersey that occurred

exempted from the New Jersey sales tax, but upon which, you

during the reporting period covered by the schedule. Gross sales

have paid no New Jersey sales tax. Also report lessor’s use tax

must be reported on the accrual basis and not as collections are

on line 8.

made. Include receipts from all sales, rentals and the use of

tangible personal property; all sales of services and all sales of

Complete the chart below before making any entries on line 8.

prepared foods. Exempt transactions must also be included.

See the instructions on the next page.

Lease transactions

(original purchase price)

Lease transactions

(lease term amount)

Lease value total

(add lines 1 and 2)

Use tax due on lease value total

(see instructions)

Use tax due on non lease activity

Total use tax due

(add lines 4 and 5; enter total here and on line 8 on the front of this schedule)

St-101.4 - Annual Schedule Nj Page 2

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