All businesses that sell taxable goods and services in New Jersey must register with the New Jersey Division of Revenue and Enterprise Services to collect Sales Tax. This includes any person who makes seasonal or occasional sales at events such as a flea market or craft show.
Once your business is registered to collect Sales Tax, you will be required to file quarterly returns and make quarterly payments. Some sellers must also make monthly payments. You must make monthly payments only if you:
You must file a return for each quarter even if no tax is due and/or no sales were made during the period.
File all Sales and Use Tax returns electronically, either online or by phone through the NJ Sales and Use Tax EZ File Systems.
File quarterly Sales Tax returns on Form ST-50.
Make monthly payments using Form ST-51. (Note: Form ST-51 is used to remit payments only. You cannot file this form unless you have a payment to submit.) If you collected $30,000 or less in New Jersey Sales and Use Tax during the prior calendar year, you are not required to make a payment for either the first or second month of the calendar quarter, no matter how much tax is due for that particular month.
You must file your monthly payments and quarterly Sales Tax returns on or before 11:59 p.m. of the 20th day of the month after the end of the filing period. (See chart below.) If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day. Include all sales made during the filing period on your return, even if you have not received payment from your customer.
You must send payments electronically. Make these payments when you file your returns. There are three ways you can do this:
"Zero" monthly returns cannot be filed. When the amount due for any monthly period covered by Form ST-51 is $500 or less, you do not need to file a monthly return. Payment for that month must be made with the next quarterly return, Form ST-50.
You are only required to file a monthly Sales Tax return (Form ST-51) if:
NOTE: If you collected $30,000 or less in New Jersey Sales and Use Tax in the prior calendar year, do not file Form ST-51 for the first or second month of any quarter.
When you file online or by phone and make your payment by electronic check (e-check), the earliest settlement date (date the payment will be debited from your account) you can select is the next business day. No matter which payment method you select, if your payment transaction is initiated by 11:59 p.m. on the due date, your payment will be considered timely even if the settlement date is after the due date.
If you make a mistake on a quarterly return, you must file an amended return.
Correct any errors on a monthly Sales Tax payment by adjusting the amounts when you file the quarterly return.
Corrections can only be done on the quarterly return for the same calendar quarter in which the mistake occurred. You must fill in all of the lines on the amended return. You can amend your quarterly return by phone or online. If the error results in an overpayment of tax, request a refund of the overpayment by also filing Form A-3730 .
|QUARTER||MONTH||WHAT TO FILE||WHO MUST FILE||WHEN TO FILE|
|1ST QUARTER||*January||*ST-51||Those who collected more than $500.||February 20|
|*February||*ST-51||Those who collected more than $500.||March 20|
|March||ST-50||All Filers||April 20|
|2ND QUARTER||*April||*ST-51||Those who collected more than $500.||May 20|
|*May||*ST-51||Those who collected more than $500.||June 20|
|June||ST-50||All Filers||July 20|
|3RD QUARTER||*July||*ST-51||Those who collected more than $500.||August 20|
|*August||*ST-51||Those who collected more than $500.||September 20|
|September||ST-50||All Filers||October 20|
|4TH QUARTER||*October||*ST-51||Those who collected more than $500.||November 20|
|*November||*ST-51||Those who collected more than $500.||December 20|
|December||ST-50||All Filers||January 20|
* Monthly payments are only required by businesses that collected more than $30,000 in Sales Tax in the prior year.
See the printable filing chart.