Forms ST-50/51
The Division of Taxation has phased out the use of paper sales and use tax returns and no longer issues Form ST-50/51 coupon booklets. Monthly (Form ST-51) and quarterly (Form ST-50) sales and use tax returns must be filed online or by phone and payments must be made by electronic check (e-check), credit card, or electronic funds transfer (EFT).

• To file your ST-50/51 sales and use tax return online
• To obtain Instructions for Filing Form ST-50/51 by Phone.
• To obtain Worksheets for Filing ST-50/51 by Phone for 3rd Quarter 2006 ONLY.
• To obtain Worksheets for Filing ST-50/51 by Phone for all Quarters Except 3rd Quarter 2006.

If you have questions about how to file a sales and use tax return, call the Customer Service Center at 609-292-6400.

Other Sales and Use Tax Returns
Returns for the following taxes cannot be filed online or by phone. Taxpayers must continue to complete and file paper return forms for these taxes. If the necessary form for one of the taxes below is not available and a tax due date is near or has passed, file informally as described below. NOTE: This procedure cannot be used to file Forms ST-50/51.

• Combined Atlantic City Luxury Tax/State Sales Tax (Form ST-250)
• Cape May County Tourism Sales Tax and Tourism Assessment (Form ST-350)
• Sales and Use Tax – Salem County (Form ST-450/451)
• Combined State Sales and Use Tax/Urban Enterprise Zones Sales Tax/UEZ Impacted Business Districts Reduced Rate Sales Tax (Form UZ-50)
• NJ/NY Combined State Sales and Use Tax (Form ST-20/21)
• Sales and Use Tax Energy Return (Form ST-EN)

Type or print on your business letterhead stationery, or on a sheet of paper if you don’t have formal stationery, the following information:

• New Jersey taxpayer identification number
• Business name and address
• Name of the tax due and the period covered by the filing
• Amount of gross receipts, if applicable
• Amount of tax due

Send the informal filing to the appropriate address below. Make checks payable to “State of New Jersey – [name of tax]” Do not send cash!

Combined Atlantic City Luxury Tax/State Sales Tax
PO Box 254
Trenton, NJ 08646-0254

Cape May County Tourism Sales Tax and Tourism Assessment
PO Box 192
Trenton, NJ 08646-0192

Sales and Use Tax – Salem County
PO Box 999
Trenton, NJ 08646-0999

Combined State Sales and Use Tax/Urban Enterprise Zone Sales Tax/
UEZ Impacted Business Districts Reduced Rate Sales Tax
PO Box 270
Trenton, NJ 08646-0270

NJ/NY Combined State Sales and Use Tax
PO Box 273
Trenton, NJ 08646-0273

Sales and Use Tax Energy Return
PO Box 631
Trenton, NJ 08646-0631