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. Effective with returns and payments for the third quarter of 2005, all taxpayers must file their sales and use tax returns electronically, either online or by phone through the NJ Sales and Use Tax EZ File Systems, and submit payments electronically by electronic check (e-check), electronic funds transfer (EFT), or credit card.
Monthly and quarterly sales tax returns filed online or by phone through the Sales and Use Tax EZ File Systems must be transmitted on or before 11:59 p.m. of the 20th day of the month following the end of the period covered by the return.
If you make an error on a monthly sales tax return, you should correct the error by adjusting the amounts when you file the quarterly return. This can only be done on the return for the same calendar quarter in which the error occurred. You can amend your quarterly return by phone or online. If the error resulted in an overpayment of tax, request a refund of the overpayment by filing Form A-3730 with the State. Overpayments cannot be credited forward.
