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  Sales and Use Tax New Jersey (ST-50 & ST-51)  

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:

  • Collected more than $30,000 in Sales and Use Tax in New Jersey during the prior calendar year; and
  • Collected more than $500 in the first and/or second month of the current calendar quarter.
What If You Didn't Make Any Sales During a Quarter?
You must file a return for each quarter even if no tax is due and/or no sales were made during the period.

When Do You File?
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.

What If You Made a Mistake?
If you make a mistake on a quarterly return, an amended return must be filed.

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.

Additonal Resouces:
New Jersey Sales Tax Guide

Remember—you don’t have to take on your sales and use tax filings all by yourself. Let us handle tax, bookkeeping, and payroll so you can get back to what you love. Contact us today!
     
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Tall Oak Financial LLC
178 South Street | Suite 3 | Freehold, NJ 07728
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