Form ST-18B "Annual Business Use Tax Return" - New Jersey

What Is Form ST-18B?

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;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-18B by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form ST-18B "Annual Business Use Tax Return" - New Jersey

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State 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
our records show your business may need 2020 form St-18B below to report and remit use tax. This form is due on or before May 3,
2021.
a business must pay use tax for 2020 if it purchased taxable property or services in 2020 without paying New Jersey Sales tax, or if it
paid sales taxes to other jurisdictions at rates lower than New Jersey’s. (except in certain designated areas, New Jersey’s Sales tax rate in
2020 was 6.625%.)
this form is for businesses that weren’t required to collect New Jersey Sales Tax from customers, but that may have Use Tax obligations
that must be reported for the 2020 tax year. Such businesses are not required to file returns (forms St-50/51) each month or quarter.
your business should file this form if it:
1. Didn’t sell taxable goods or services or lease taxable property to others in 2020;
2. averaged less than $2,000 in annual use tax liability in 2017, 2018, and 2019, and;
3. owes use tax for 2020.
Do Not File This Form if You Do Not Owe Use Tax.
Note: If your business sold taxable goods or services or leased taxable property to others, or if your average annual Use Tax
liability for the three previous calendar years was more than $2,000, you cannot file Form ST-18B for 2020. You must change your
business registration to include quarterly/monthly Sales Tax filings. You can add Sales Tax eligibility through the Online
Registration Change Service at: www.state.nj.us/treasury/revenue/.
more information is available in publication aNJ-7, Use Tax in New Jersey, S&u-7, Filing Sales and Use Tax Returns, and on the Division
of taxation’s website at: njtaxation.org.
ST-18B
DETACH HERE
State of New Jersey
2020
Annual Business Use Tax Return
12-20
May 3, 2021
December 31, 2020
this return is due
for the tax year ending
.
1) total of purchases
NJ Taxpayer I.D. Number
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
State 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
our records show your business may need 2020 form St-18B below to report and remit use tax. This form is due on or before May 3,
2021.
a business must pay use tax for 2020 if it purchased taxable property or services in 2020 without paying New Jersey Sales tax, or if it
paid sales taxes to other jurisdictions at rates lower than New Jersey’s. (except in certain designated areas, New Jersey’s Sales tax rate in
2020 was 6.625%.)
this form is for businesses that weren’t required to collect New Jersey Sales Tax from customers, but that may have Use Tax obligations
that must be reported for the 2020 tax year. Such businesses are not required to file returns (forms St-50/51) each month or quarter.
your business should file this form if it:
1. Didn’t sell taxable goods or services or lease taxable property to others in 2020;
2. averaged less than $2,000 in annual use tax liability in 2017, 2018, and 2019, and;
3. owes use tax for 2020.
Do Not File This Form if You Do Not Owe Use Tax.
Note: If your business sold taxable goods or services or leased taxable property to others, or if your average annual Use Tax
liability for the three previous calendar years was more than $2,000, you cannot file Form ST-18B for 2020. You must change your
business registration to include quarterly/monthly Sales Tax filings. You can add Sales Tax eligibility through the Online
Registration Change Service at: www.state.nj.us/treasury/revenue/.
more information is available in publication aNJ-7, Use Tax in New Jersey, S&u-7, Filing Sales and Use Tax Returns, and on the Division
of taxation’s website at: njtaxation.org.
ST-18B
DETACH HERE
State of New Jersey
2020
Annual Business Use Tax Return
12-20
May 3, 2021
December 31, 2020
this return is due
for the tax year ending
.
1) total of purchases
NJ Taxpayer I.D. Number
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
Instructions for Completing the Use Tax Return ST-18B
1) Total of Purchases
enter the amount of all taxable purchases that were either delivered to a New
Subject to New Jersey
Jersey location or used by you within New Jersey during the calendar year that you
Use Tax
have not paid:
• New Jersey Sales or use tax or;
• Sales tax to any other jurisdiction within the united States.
you do not owe New Jersey use tax if the sales tax paid in another jurisdiction is
higher than 6.625%. however, New Jersey will not give you credit for any sales
tax you pay that is above 6.625%.
2) Use Tax Due
Complete the following worksheet to calculate the use tax due.
(a) multiply the amount on line 1 of the return by 6.625%._________________
(b) enter the amount of sales tax you already paid to another jurisdiction on a
purchase included on line 1 of the return. ______________________
Note: You can claim this credit only if the tax was legally due and paid to the
other jurisdiction and if you have no right to a refund. If the tax paid in another
state was less than 6.625%, the difference is due to New Jersey
(c) Subtract (b) from (a) and enter result here and on line 2, use tax Due, on
form St-18B. ______________________
We will charge a penalty of 5% per month or part of a month (up to a maximum of
3) Penalty and Interest
25%) on the use tax due (line 2) if you do not file a required St-18B by may 3,
2021.
We will charge interest at a rate of prime rate plus 3%, calculated up to the date of
payment, if you do not pay use tax by may 3, 2021.
4) Total Amount Due
enter total use tax amount due line 2 plus any penalty and interest from line 3.
this is the amount you must remit with your return.
For more information and assistance in completing this return,
contact the New Jersey Division of Taxation Customer Service Center at (609) 292-6400.
For information concerning the taxability of goods and services, see S&U-4, New Jersey Sales Tax Guide at
www.state.nj.us/treasury/taxation/pdf/pubs/sales/su4.pdf
DETACH HERE
under penalty of law, i certify that all the information is correct:
________________________________________________________________________
_______________________________________
(Signature of taxpayer or Corporate officer)
(Date)
if this return is prepared by someone other than the taxpayer complete the following information:
fiD# or SS# _______________ / ____________ / _______________
______________________________________________________________________________________________________________________
(Signature of individual of firm preparing the return)
(title)
______________________________________________________________________________________________________________________
(print Name of firm and individual preparing the return)
(title)
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