New Jersey Sales and Use Tax EZ File
Frequently Asked Questions
Can I file my sales and use tax return and make
my payment on the 20th and be considered timely?
A. Yes. As long as your return is transmitted by 11:59 p.m. on the
due date, whether by phone or online, it will be considered timely filed.
Whether you are paying by EFT, e-check or credit card, if the payment is
made by 11:59 p.m. on the due date, it will be deemed timely.
What if I don't have a computer or a Touch-tone phone?
A. Assistance is available during normal business hours by calling
the Division of Taxation's Customer Service Center at 609-292-6400, or in
person at one of our regional offices. The Division's normal hours of operations
are 8:30 a.m. to 4:30 p.m., Monday through Friday, except holidays.
Q. Can I file a paper return?
A. 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. All taxpayers are required to file their returns online or by phone and to submit payments electronically by electronic check (e-check), electronic funds transfer (EFT), or credit card. Any return not transmitted by 11:59 p.m. on the due date will be deemed late.
Q. Do I have to make my payment at the same time as I file the return?
A. If you are paying by EFT, the payment transaction may be
done separately. E-check and credit card payments must be made online when
the return is filed; be sure to transmit the payment by 11:59 p.m. on the
Q. How will I know if my return is successfully filed?
A. All returns filed through the Internet or by phone receive a confirmation
number when the return is successfully filed. Be sure to write down your confirmation
number on the EZ TeleFile worksheet if you are filing by phone. If you are
filing on the Internet, you may print the confirmation screen or copy/save
a file using your word processing software and keep it for your records.
Q. How can I amend a filed quarterly return?
A. You can amend a quarterly return either online or through the EZ Telefile (phone) system. When prompted to do so, enter the quarter and year of the return you wish to amend. You will be advised that you have already filed and asked if you wish to amend. If you choose to amend the return, you will be prompted to enter all the information required on the quarterly return.
Can I file electronically for prior periods?
A. Yes. You may file returns for prior periods through both the phone
and online systems. You can file by phone for tax periods January 1994 through
the present. You can file online beginning with the quarterly return for the
first quarter of 1988.
Q. What if I am filing late? Can I pay penalty and
interest charges through the EZ File Systems?
A. Yes. You can choose to calculate penalties and interest yourself
and then pay them through the EZ File system. If you do not enter an amount,
the Division will calculate any penalties and interest due and bill you.
Where can I find my PIN?
A. If you received an ST-50/51 booklet from the Division in the past,
your PIN is the 4-digit number found on the first page of the booklet. If
you don't have a PIN, you can file through the EZ TeleFile phone system using
the first 4 letters of your business name. Use only letters and numbers and
omit any symbols and spaces. A PIN is necessary to file online or to view
account information. You can request a PIN by sending an e-mail and it will be sent by U.S. Mail to the mailing address on file for your business.
Are these filing systems secure?
A. Yes. All information transmitted to the Division of Taxation is
maintained on a secure server. This site protects the privacy and security
of your information through several safeguards: It requires a valid user ID
and password before it displays personal or financial information and it encrypts
all information exchanged between the server and your browser.
Will I have a record of my filing for my records?
A. If you file through the phone system, your completed EZ TeleFile
Worksheet with a valid confirmation number is the record of your filing. All
electronically filed returns can be viewed on our Web site with your PIN and
taxpayer ID number.
Can my accountant file/pay for me?
A. Yes. Your preparer will be required to provide their tax preparer
ID number when filing.
Where can I get help?
A. Sales and use tax information is available elsewhere on this Web
site under "Publications" and "Tax Topics," as well as
in the EZ TeleFile
system instructions. To get answers to specific questions about filing
during normal business hours, call our Customer Service Center at 609-292-6400
or visit one of our regional offices. Or, you can e-mail us.
Q. Can I file other sales tax returns such as the Urban Enterprise Zone Sales
Tax Return (Form UZ-50) or Cape May County Tourism Sales Tax Return (Form
ST-350) using this system?
A. The following returns must be filed on paper:
Atlantic City Luxury Tax/State Sales Tax (Form ST-250)
May County Tourism Sales Tax (Form ST-350)
and Use Tax-Salem County (Form ST-450/451)
State Sales and Use Tax/Urban Enterprise Zone Sales Tax (Form UZ-50)
Combined State Sales and Use Tax (Form ST-20/21)
Business Use Tax Return (Form ST-18B)
and Use Tax Energy Return (Form ST-EN)
Can I file more than one return in one phone call/Internet session?
A. Yes. You can file for different tax periods and different vendors
during the same phone call or Internet session.
What are the minimum web browser requirements for Internet filing?
A. We recommend using Netscape Navigator 6.0 or higher or Microsoft
Internet Explorer 5.5 or higher.
How do I upgrade my browser?
Internet Explorer download. Instruction provided there will help
you with download and installation.
download. Instruction provided there will help you with download and
Can you explain why my on-line Sales Tax payment may have failed?
A. An incorrect bank routing or account number may have been used when filling
out the bank account information for making an e-check payment. Another
common reason would be insufficient funds in the account being used.
I use your online system for most of my clients for sales tax and noticed
in the "View Payments Processed" screen that a date does not always
appear under the heading "Confirmed Date". A confirmation number
is listed as well as all other fields filled-in on the view form but not
the date. Is this an indication of a problem?
A. There is a delay between the file date and actual payment confirmation.
Also, in some cases a taxpayer will file several days prior to the due date
and give the payment date as the future due date, in both cases our records
will not show the payment confirm date until the transaction has already
been presented and confirmed or denied by the bank.