The New Jersey/New York Cooperative Interstate Tax Program ended on December 31,
2010. Since that date, any returns/payments received by the Division have been forwarded
on to the State of New York. Effective September 1, 2012, any Interstate returns and
payments which include New York Sales Tax will no longer be sent to New York. All Sales
Tax payments will be applied to New Jersey Sales Tax accounts. If a business erroneously
submits an Interstate return and payment with New York tax after September 1, 2012, it
must apply for a refund of this overpayment. The Claim for Refund (A-3730)
on the Divisionís website under Forms/Refund Forms.