businesses which are not operating as "vendors"
under the New Jersey Sales and Use Tax Act may satisfy
their use tax liability by filing an Annual Business Use Tax Return,
is a business or other entity registered with the
State which does not sell taxable items or services and which does not purchase
items for lease.
you are a "non-vendor" and your average annual use tax liability
for the previous three calendar years did not exceed $2,000, and you owe
use tax for the current calendar year, you must file
and pay the use tax due by May 1 of the following
year. You are not required to file this form for any year you do not owe
you are a non-vendor but your average annual use tax liability for the previous
three calendar years was greater than $2,000, you must complete and file
a Sales and Use Tax Quarterly Return, Form
, every quarter, and pay any use tax due
by the 20th of the month following the end of the quarter. If you are required
to file Form
every quarter, you must also file a Monthly
, and pay the use tax due for that month
when you owe more than $500 for either the first or second month of a quarter.