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The sales and use tax rate increased from 6% to 7% effective July 15, 2006.
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 are required to file Form ST-50/51 online or by phone through the NJ Sales and Use Tax EZ File Systems, and to submit payments electronically using electronic check (e-check), credit card, or electronic funds transfer (EFT). Payments may no longer be made by check or money order.
- Electronic Check (e-check). Anyone with a bank account can make an e-check payment; enrolling or making special arrangements with the bank is not necessary. E-check payments may be made on the Division's Web site and by phone. To use this service, you must enter your New Jersey taxpayer identification number and either your 4-digit Personal Identification Number (PIN) or the first four characters of your registered taxpayer name. The 9-digit bank routing number and your account number are also needed to make a payment by e-check. Your PIN can be found in the letter the Division sent you when you registered, or in the letter notifying you that you were required to file and pay electronically. If you still have an ST-50/51 coupon booklet in your possession, you can find the PIN on the page titled “Filing Your ST-50/ST-51 Online.” If you are registered to collect sales and use tax and you do not have your PIN, you may request one by e-mail.
- Credit Card. Pay by phone (1-800-2PAYTAX, toll free) or directly over the Internet and use a credit card (Visa, American Express, MasterCard, or Discover). There is a convenience fee of 2.49% paid directly to Official Payments Corporation based on the amount of the tax payment.
- Electronic Funds Transfer (EFT). Taxpayers with a prior year liability of $10,000 or more in any tax are required to make their payments for all taxes by electronic funds transfer (EFT). Other taxpayers may voluntarily choose to submit payments by EFT. Businesses must register with the Division of Revenue before they can pay by EFT.