Form ST-50-EN "Sales and Use Tax Energy Return" - New Jersey

What Is Form ST-50-EN?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2018;
  • The latest edition provided by the New Jersey Department of the Treasury;
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New Jersey Sales and Use Tax Energy Return
ST-50EN-I
FILING INSTRUCTIONS
12-18
This return is to be used by businesses which collect Sales Tax on sales of energy. Report all sales transactions from your business which occurred during the quarterly
reporting period covered by the return form. Read these instructions before completing this return. If you need further assistance in completing your return contact the Customer
Service Center at (609) 292-6400. All records and other supporting documents which you used in completing your return should be retained and made available for examination
or request by the Division of Taxation or its authorized representatives for at least four years following the filing of your return.
Line 1:
TOTAL NON-ENERGY GROSS RECEIPTS: (Column B Only) The
Line 12: OVERPAYMENT CREDIT: (Column A) – If total of line 9 and 10 is
receipts to be included are those from all sales of tangible personal
greater than line 8 enter overpayment here. The overpayment should be
property, including the rental, storage and use of tangible personal
entered as a positive number. The balance entered on this line will be
property; from all sales of services. Receipts from all sales transactions,
applied to future quarters. Overpayment cannot be used to offset tax due
including exempt transactions, must be included.
on line 11, Column B, NON-ENERGY.
SCHEDULE E
Total amounts of installment sales or other sales on credit must be included
Line 1:
TOTAL GROSS RECEIPTS FOR SALES AND TRANSPORTATION
in the gross receipts for the period during which the sales were
OF ENERGY (include sales tax in this total)
consummated by delivery to the purchaser.
The total gross receipts for sales of energy and transportation of energy is
RECEIPTS TO BE EXCLUDED:
a. Installment payments from previously reported installment sales or
defined as the total receipts from all retail sales of electricity and natural
other sales on credit.
gas including charges for its transportation. Exempt energy sales should
b. Sales tax collections.
also be included in this total. Energy means natural gas or electricity.
c. Trade-in allowances.
Transportation of energy also known as "utility service" means the
Adequate records should be maintained showing separately all exclusions
transportation or transmission of natural gas or electricity by means of
from gross receipts.
mains, wires, lines or pipes, to users or customers.
Line 2:
LESS DEDUCTIONS (Exempt Energy Sales):
Line 2:
LESS DEDUCTIONS: (Column B Only) – NO deduction may be taken
1. Sales covered by certificates: Resale Certificate ST-3; Exempt Use
for any amount that has not been included in the Gross Receipts of this
Certificate ST-4; Urban Enterprise Zone Energy Sales Tax Exemption
return. Deductions may be taken only ONCE.
Certificate UZ-6; Salem County Energy Sales Tax Exemption
Line 3:
NON-ENERGY GROSS RECEIPTS SUBJECT TO TAX: (Column B
Certificate SC-6; and ST-SST Streamlined Sales and Use Tax
Only) – Subtract line 2 from line 1.
Certificate of Exemption.
Line 4:
TAX DUE:
(Column A) – Insert figure from Schedule E line 6.
2. Sales to the Federal Government and its agencies and instrumentalities,
(Column B) – Multiply line 3 by tax rate .06625.
including the United Nations.
Line 5:
SALES TAX COLLECTED: Enter the total amount of tax collected for
3. Sales of energy and utility service to a utility that was subject to the
Column A and Column B. (Tax collected should not be combined)
provisions of N.J.S.A. 54:30A-16 as of April 1, 1997 or currently or
Line 6:
SALES TAX DUE: Enter the greater of line 4 or line 5 for each column.
formerly subject to taxation under N.J.S.A. 54:30A-49 et eq., for its
own use and consumption.
Line 7:
USE TAX DUE: Enter 6.625% of the amount paid for tangible property
Line 3:
ENERGY GROSS RECEIPTS SUBJECT TO TAX – Subtract line 2
or services which are subject to tax under the New Jersey Sales & Use Tax
from line 1 for all columns (Sales Tax is included in this amount).
Act and for which you did not pay the 6.625% Sales Tax upon purchase. If
purchased in another state and used in New Jersey and tax was paid at a rate
Line 4:
ADJUSTED GROSS RECEIPTS – Since tax is required to be included
less than 6.625%, enter tax due based on the difference.
in the price, it is necessary to divide the energy gross receipts on line 3,
Columns a, b and c by 1.06625 to get the actual amount that relates to the
Line 8:
TOTAL TAX DUE: Add line 6 & 7 for Columns A and B and enter totals.
charge for the commodity or transportation service.
Line 9:
TOTAL MONTHLY PAYMENTS: Businesses that collected more than
Line 5:
TAX DUE – Subtract line 4 from line 3 for all columns.
$30,000 in New Jersey Sales and Use Tax during the preceding calendar
year must also pay a monthly remittance by Electronic Funds Transfer
Line 6:
TOTAL COMBINED TAX DUE – Add Columns a, b and c line 5 and
(EFT) for the first and/or second month of a calendar quarter and make the
enter total here and on the return Column A line 4.
required EFT payment if the amount of tax due for that month exceeds
PENALTY AND INTEREST
$500. If $30,000 or less in sales and use tax was collected in New Jersey
Any taxpayer failing to file the ST-50-EN return by the due date and/or failing to make
during the preceding calendar year, a monthly EFT remittance is not
remittance for the tax due by said date will be subject to penalty and interest as
required regardless of the amount of tax due for that particular month.
follows:
Taxpayers must be registered to remit payments by EFT, must make
A) PENALTY CHARGES:
monthly and quarterly EFT payments of Sales and Use Tax as required, and
1. Late Filing Penalty – 5% per month or fraction thereof of the balance of
must file quarterly returns (Form ST-50-EN) by mail at the address listed
tax liability due at original return due date not to exceed 25% of such tax
at the top of the return. Taxpayers are not required to file monthly
liability. Also a penalty of $100 for each month the return is delinquent
remittance statements.
may be imposed.
Enter total amount of monthly EFT payments made for the first two months
2. Late Payment Penalty – 5% of the balance of the tax due paid late may
of the quarter (if applicable, as described above). These monthly payments
be imposed.
are due on the twentieth (20th) day of the month following the month for
B) INTEREST CHARGES:
which the tax was collected. The amount entered on Column A line 9 is the
The annual interest rate is 3% above the average predominant prime rate.
total amount of the monthly payments that should have been remitted
Interest is imposed each month or a fraction thereof on the unpaid balance of
through EFT using EFT Tax Type Code "04150." The amount entered on
tax from the original due date to the date of payment. At the end of each
Column B line 9 is the total amount of the monthly payments that should
calendar year any tax, penalties and interest remaining due will become part
have been remitted through EFT using EFT Tax Type Code "04160."
of the balance on which interest will be charged.
Monthly payments should have included all tax collected at the 6.625%
NOTE: The average predominant prime rate is the rate as determined by the Board
rate.
of Governors of the Federal Reserve System, quoted by commercial banks
Line 10: UTUA CREDIT: (Column A Only) – Enter the amount of the total
to large businesses on December 1st of the calendar year in which payment
available UTUA credit for the quarter covered by this return. Electricity
was due or redetermined by the Director in accordance with N.J.S.A. 54:48-
and/or natural gas marketers/non-utilities enter ZERO. Column B is not to
2.
be used. If the available credit exceeds the tax due for the quarter, the
POSTMARK DATE: All New Jersey returns postmarked on or before the due date
balance will be applied to future quarters.
of the return are considered to have been filed on time. When a return is postmarked
Line 11: QUARTERLY TAX DUE: (Column A) – Subtract line 9 and 10 from line
after the due date, the filing date for that return is the date the return was received by
8 and enter the balance of the tax due for the quarter. The amount entered
the Division, not the postmark date of the return. The completed return and payment
on Column A line 11 is the amount that you must remit through EFT using
is due the 20th day of the month following the quarter for which the tax was collected.
EFT Tax Type Code "04155." If total of line 9 and line 10 is greater than
line 8, enter ZERO and show overpayment on line 12.
(Column B) – Subtract line 9 from line 8 and enter the balance of the tax
due for the quarter. The amount entered on Column B line 11 is the amount
that you must remit through EFT using EFT Tax Type Code "04165."
New Jersey Sales and Use Tax Energy Return
ST-50EN-I
FILING INSTRUCTIONS
12-18
This return is to be used by businesses which collect Sales Tax on sales of energy. Report all sales transactions from your business which occurred during the quarterly
reporting period covered by the return form. Read these instructions before completing this return. If you need further assistance in completing your return contact the Customer
Service Center at (609) 292-6400. All records and other supporting documents which you used in completing your return should be retained and made available for examination
or request by the Division of Taxation or its authorized representatives for at least four years following the filing of your return.
Line 1:
TOTAL NON-ENERGY GROSS RECEIPTS: (Column B Only) The
Line 12: OVERPAYMENT CREDIT: (Column A) – If total of line 9 and 10 is
receipts to be included are those from all sales of tangible personal
greater than line 8 enter overpayment here. The overpayment should be
property, including the rental, storage and use of tangible personal
entered as a positive number. The balance entered on this line will be
property; from all sales of services. Receipts from all sales transactions,
applied to future quarters. Overpayment cannot be used to offset tax due
including exempt transactions, must be included.
on line 11, Column B, NON-ENERGY.
SCHEDULE E
Total amounts of installment sales or other sales on credit must be included
Line 1:
TOTAL GROSS RECEIPTS FOR SALES AND TRANSPORTATION
in the gross receipts for the period during which the sales were
OF ENERGY (include sales tax in this total)
consummated by delivery to the purchaser.
The total gross receipts for sales of energy and transportation of energy is
RECEIPTS TO BE EXCLUDED:
a. Installment payments from previously reported installment sales or
defined as the total receipts from all retail sales of electricity and natural
other sales on credit.
gas including charges for its transportation. Exempt energy sales should
b. Sales tax collections.
also be included in this total. Energy means natural gas or electricity.
c. Trade-in allowances.
Transportation of energy also known as "utility service" means the
Adequate records should be maintained showing separately all exclusions
transportation or transmission of natural gas or electricity by means of
from gross receipts.
mains, wires, lines or pipes, to users or customers.
Line 2:
LESS DEDUCTIONS (Exempt Energy Sales):
Line 2:
LESS DEDUCTIONS: (Column B Only) – NO deduction may be taken
1. Sales covered by certificates: Resale Certificate ST-3; Exempt Use
for any amount that has not been included in the Gross Receipts of this
Certificate ST-4; Urban Enterprise Zone Energy Sales Tax Exemption
return. Deductions may be taken only ONCE.
Certificate UZ-6; Salem County Energy Sales Tax Exemption
Line 3:
NON-ENERGY GROSS RECEIPTS SUBJECT TO TAX: (Column B
Certificate SC-6; and ST-SST Streamlined Sales and Use Tax
Only) – Subtract line 2 from line 1.
Certificate of Exemption.
Line 4:
TAX DUE:
(Column A) – Insert figure from Schedule E line 6.
2. Sales to the Federal Government and its agencies and instrumentalities,
(Column B) – Multiply line 3 by tax rate .06625.
including the United Nations.
Line 5:
SALES TAX COLLECTED: Enter the total amount of tax collected for
3. Sales of energy and utility service to a utility that was subject to the
Column A and Column B. (Tax collected should not be combined)
provisions of N.J.S.A. 54:30A-16 as of April 1, 1997 or currently or
Line 6:
SALES TAX DUE: Enter the greater of line 4 or line 5 for each column.
formerly subject to taxation under N.J.S.A. 54:30A-49 et eq., for its
own use and consumption.
Line 7:
USE TAX DUE: Enter 6.625% of the amount paid for tangible property
Line 3:
ENERGY GROSS RECEIPTS SUBJECT TO TAX – Subtract line 2
or services which are subject to tax under the New Jersey Sales & Use Tax
from line 1 for all columns (Sales Tax is included in this amount).
Act and for which you did not pay the 6.625% Sales Tax upon purchase. If
purchased in another state and used in New Jersey and tax was paid at a rate
Line 4:
ADJUSTED GROSS RECEIPTS – Since tax is required to be included
less than 6.625%, enter tax due based on the difference.
in the price, it is necessary to divide the energy gross receipts on line 3,
Columns a, b and c by 1.06625 to get the actual amount that relates to the
Line 8:
TOTAL TAX DUE: Add line 6 & 7 for Columns A and B and enter totals.
charge for the commodity or transportation service.
Line 9:
TOTAL MONTHLY PAYMENTS: Businesses that collected more than
Line 5:
TAX DUE – Subtract line 4 from line 3 for all columns.
$30,000 in New Jersey Sales and Use Tax during the preceding calendar
year must also pay a monthly remittance by Electronic Funds Transfer
Line 6:
TOTAL COMBINED TAX DUE – Add Columns a, b and c line 5 and
(EFT) for the first and/or second month of a calendar quarter and make the
enter total here and on the return Column A line 4.
required EFT payment if the amount of tax due for that month exceeds
PENALTY AND INTEREST
$500. If $30,000 or less in sales and use tax was collected in New Jersey
Any taxpayer failing to file the ST-50-EN return by the due date and/or failing to make
during the preceding calendar year, a monthly EFT remittance is not
remittance for the tax due by said date will be subject to penalty and interest as
required regardless of the amount of tax due for that particular month.
follows:
Taxpayers must be registered to remit payments by EFT, must make
A) PENALTY CHARGES:
monthly and quarterly EFT payments of Sales and Use Tax as required, and
1. Late Filing Penalty – 5% per month or fraction thereof of the balance of
must file quarterly returns (Form ST-50-EN) by mail at the address listed
tax liability due at original return due date not to exceed 25% of such tax
at the top of the return. Taxpayers are not required to file monthly
liability. Also a penalty of $100 for each month the return is delinquent
remittance statements.
may be imposed.
Enter total amount of monthly EFT payments made for the first two months
2. Late Payment Penalty – 5% of the balance of the tax due paid late may
of the quarter (if applicable, as described above). These monthly payments
be imposed.
are due on the twentieth (20th) day of the month following the month for
B) INTEREST CHARGES:
which the tax was collected. The amount entered on Column A line 9 is the
The annual interest rate is 3% above the average predominant prime rate.
total amount of the monthly payments that should have been remitted
Interest is imposed each month or a fraction thereof on the unpaid balance of
through EFT using EFT Tax Type Code "04150." The amount entered on
tax from the original due date to the date of payment. At the end of each
Column B line 9 is the total amount of the monthly payments that should
calendar year any tax, penalties and interest remaining due will become part
have been remitted through EFT using EFT Tax Type Code "04160."
of the balance on which interest will be charged.
Monthly payments should have included all tax collected at the 6.625%
NOTE: The average predominant prime rate is the rate as determined by the Board
rate.
of Governors of the Federal Reserve System, quoted by commercial banks
Line 10: UTUA CREDIT: (Column A Only) – Enter the amount of the total
to large businesses on December 1st of the calendar year in which payment
available UTUA credit for the quarter covered by this return. Electricity
was due or redetermined by the Director in accordance with N.J.S.A. 54:48-
and/or natural gas marketers/non-utilities enter ZERO. Column B is not to
2.
be used. If the available credit exceeds the tax due for the quarter, the
POSTMARK DATE: All New Jersey returns postmarked on or before the due date
balance will be applied to future quarters.
of the return are considered to have been filed on time. When a return is postmarked
Line 11: QUARTERLY TAX DUE: (Column A) – Subtract line 9 and 10 from line
after the due date, the filing date for that return is the date the return was received by
8 and enter the balance of the tax due for the quarter. The amount entered
the Division, not the postmark date of the return. The completed return and payment
on Column A line 11 is the amount that you must remit through EFT using
is due the 20th day of the month following the quarter for which the tax was collected.
EFT Tax Type Code "04155." If total of line 9 and line 10 is greater than
line 8, enter ZERO and show overpayment on line 12.
(Column B) – Subtract line 9 from line 8 and enter the balance of the tax
due for the quarter. The amount entered on Column B line 11 is the amount
that you must remit through EFT using EFT Tax Type Code "04165."
STATE OF NEW JERSEY - DIVISION OF TAXATION
DO NOT REPORT
ST 50 EN
Sales & Use Tax Energy Return
NEGATIVE
12-18
Use This Form for Return Periods Beginning January 1, 2018 or After
AMOUNTS ON
THIS RETURN
This return is for the Quarter Ending
and is due on
NAME:
_________________________________________________ TAXPAYER ID#: ___________________________________
C/O NAME: _________________________________________________
ADDRESS:
_________________________________________________
CITY:
_________________________________________________ STATE: ________________ ZIP: _____________________
Mail return to: State of New Jersey, Division of Taxation, Revenue Processing Center, Sales Tax-Energy, PO Box 631, Trenton, NJ 08646-0631
Schedule E below must be completed before completing
(A)
(B)
column (A) Energy.
Energy
Non-Energy
Read entire instructions before completing this form.
1. Total Non-Energy Gross Receipts for Quarter
00
(Exclude Energy Receipts entered on Schedule E)
2. Less Deductions
00
(DO NOT include Exempt Energy Sales on this line.)
3. Non-Energy Gross Receipts Subject to Tax
00
(Subtract Line 2 from Line 1)
4. Tax Due Column A (Enter amount from Schedule E, Line 6)
Tax Due Column B (Multiply line 3 by .06625)
5. Sales Tax Collected
6. Sales Tax Due (Enter greater of Line 4 or Line 5 in each column.)
7. Use Tax Due
8. Total Tax Due (Add Line 6 and Line 7 in each column)
9. Total Monthly Payments
(Enter amounts remitted by EFT)
10. UTUA Credit (Electricity and/or natural gas marketers/non-utilities
enter ZERO) (See instructions)
11. Quarterly Tax Due* (Column A: Line 8 minus Line 9 and 10)
(Column B: Line 8 minus Line 9)
12. Overpayment Credit
If line 9 plus line 10 is greater than line 8 enter overpayment.
(b)
(a)
(c)
Natural Gas
Electricity
Transportation
1. Total Gross Receipts for Sales and
00
00
00
Transportation of Energy
(Include Sales Tax)
00
00
00
2. Less Deductions
(Exempt Energy Sales)
3. Energy Gross Receipts Subject to Tax
00
00
00
(Subtract Line 2 from Line 1)
4. Adjusted Gross Receipts (Divide Line 3
Column a, b and c by 1.06625)
5. Tax Due (Subtract Line 4 from Line 3)
6. Total Combined Tax Due (Add Line 5 Columns a, b and c and
enter total amount here and on the Return Column A Line 4)
*Payments are to be made via EFT. Use TXP TAX TYPE CODE “04155” for Column (A) Energy, Line 11, Quarterly Tax Due.
Use TXP TAX TYPE CODE “04165” for Column (B) Line 11, Quarterly Tax Due.
I verify and/or affirm that all information on this return is correct. I am aware that if any of the foregoing information provided by me is knowingly false, I am subject to punishment.
______________________________________________________________________________________________________________________________________________
Signature
Title
Telephone #
Date
______________________________________________________________________________________________________________________________________________
Preparer’s Signature
Firm Name
Firm ID #
Telephone #
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