Sales tax must be reported and remitted to the State on a monthly or quarterly basis. All taxable transactions made during the filing period must be included whether or not you have received payment from your customer.

Monthly sales tax returns are filed using Form ST-51, and quarterly returns are filed on Form ST-50. Your filing frequency will depend upon how much you owe.

• Monthly Returns. A business must file a monthly return and payment when the amount of tax due for either of the first two months of the calendar quarter exceeds $500. A monthly return is not required for any month in which a business has a sales and use tax liability of $500 or less; any amount due for that month may be remitted with the next quarterly return. For example, if a store collects $490 during the first month of the quarter, the store is not required to file a monthly return for that month and can remit the $490 in sales tax due with its quarterly return. However, if the amount due for the month was $540, the store would be required to remit the tax with a monthly return.

• Quarterly Returns. All businesses registered for sales tax must file quarterly returns regardless of whether or not any sales were made or tax was due during the quarter. The total amount of tax due for the quarter, after taking credit for any monthly payment(s), must be remitted with the return.

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.

• To file your sales tax return online.
• To amend your sales tax quarterly return online
• To obtain Worksheet for ST-50 (or amended ST-50) Online Filing - 3rd Quarter 2006 ONLY
• To obtain Worksheet for ST-50 (or amended ST-50) Online Filing - All Quarters EXCEPT 3rd Quarter 2006
• To obtain Instructions for Filing (or Amending) Form ST-50/51 by Phone.
• To obtain Worksheets for Filing (or Amending) ST-50/51 by Phone - 3rd Quarter 2006 ONLY.
• To obtain Worksheets for Filing (or Amending) ST-50/51 by Phone - All Quarters EXCEPT 3rd Quarter 2006.
• To learn more about paying your sales and use tax.
• To order a Claim for Refund, Form A-3730; or other tax forms.