New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 11 - OBLIGATION TO COLLECT AND PAY SALES TAX OR COMPENSATING USE TAX
Section 18:24-11.3 - Filing of use tax returns by registered individuals and entities not operating as sellers

1. If the taxpayer's average annual compensating use tax liability for the previous three calendar years was greater than $ 2,000, the taxpayer shall be required to complete and file a Sales and Use Tax Quarterly Return (Form ST-50) every quarter and pay any use tax due by the 20th of the month following the end of the quarter in which the liability was incurred. Taxpayers filing Sales and Use Tax Quarterly Returns pursuant to this section, whose use tax liability exceeds $ 500.00 for the first or second month of a quarter, shall also be subject to monthly filing and payment requirements in accordance with 18:24-11.2(b).

2. If the taxpayer's average annual compensating use tax liability for the previous three calendar years did not exceed $ 2,000, then, if the taxpayer incurs a use tax liability during the current calendar year, it shall file the Annual Business Use Tax Return (Form ST-18B) and pay the use tax due by May 1 of the calendar year following the year in which the liability was incurred. It shall not be required to file an Annual Business Use Tax Return for any year in which no use tax liability was incurred.

1. Partnership operating a fruit and vegetable stand sells no taxable items and is not required to collect and remit sales tax. The partnership paid its use tax liability of $ 26.00 in 2008, $ 210.00 in 2009, and $ 87.00 in 2010. It made a few purchases subject to use tax in 2011, and its use tax liability for 2011 is $ 12.00. It must file an Annual Business Use Tax Return for 2011 by May 1, 2012.

2. A sole proprietor that provides dressmaking, tailoring, and clothing alteration services and sells no taxable goods or services is not required to collect and remit sales tax. The sole proprietor had no use tax liability in 2008 or 2009 and paid its $ 45.00 use tax liability for 2010. During 2011, the sole proprietor did not incur any use tax liability. Therefore, no Annual Business Use Tax Return is due for the 2011 calendar year.

3. A corporation that provides professional medical services and sells no taxable goods or services is not required to collect and remit sales tax. The corporation paid its use tax liability of $ 1,500 for 2008, $ 5,100 for 2009, and $ 2,300 for 2010. During 2011, it incurred no use tax liability in January, February, March, July, August, or September. It incurred use tax liability of $ 200.00 in April, $ 10.00 in May, $ 65.00 in June, $ 1,000 in October, $ 600.00 in November and $ 100.00 in December. It must file a Sales and Use Tax Quarterly Return (Form ST-50) for each quarter, including those quarters when it incurred no use tax liability. Its second and fourth quarter returns should be accompanied by payments. It must also file Monthly Remittance Statements (Form ST-51) and pay monthly use tax due for the months of October and November.