Certain businesses which are not operating as "vendors" under the New Jersey Sales and Use Tax Act may satisfy their use tax liability by filing an Annual Business Use Tax Return, Form ST-18B. A "non-vendor" is a business or other entity registered with the State which does not sell taxable items or services and which does not purchase items for lease.

If you are a "non-vendor" and your average annual use tax liability for the previous three calendar years did not exceed $2,000, and you owe use tax for the current calendar year, you must file Form ST-18B and pay the use tax due by May 1 of the following year. You are not required to file this form for any year you do not owe use tax.

If you are a non-vendor but your average annual use tax liability for the previous three calendar years was greater than $2,000, you must 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. If you are required to file Form ST-50 every quarter, you must also file a Monthly Remittance, Form ST-51, and pay the use tax due for that month when you owe more than $500 for either the first or second month of a quarter.