For Purchases On or After January 1, 2018

                                                                                         For official use only
   Form ST-18                                State of New Jersey
  Use Tax (11-18)                            Division of Taxation

    Purchaser’s Name and Address                      Seller’s Name and Address       1.  Amount of 
                                                                                       purchase                 $
                                                                                      2.  Use Tax
                                                                                         (Line 1 x .06625) 
                                              
 Social Security or Federal Identification Number          Attach rider if necessary  3.  Credit, if any, for
                                                                                         tax paid in 
 Taxable Item(s) Purchased                Possession Date        Price Paid              jurisdiction of 
 a)                                 /                      $                             purchase (See
 b)                                 /                                                    instruction for Line 3 
 c)                                 /                                                 4.  Amount due
    (If more taxable items were purchased, attach rider)   (Carry total to Line 1)       (Line 2 minus Line 3) 
  
 I certify that all the information given is correct  
                                                           Signature Date
                        INSTRUCTIONS/WORKSHEET FOR COMPLETING USE TAX RETURN (Form ST-18)
LINE 1 – Enter the total amount of all purchases subject to the Use Tax.
LINE 2 – Multiply Line 1 by 6.625% (.06625) and enter the amount of Use Tax.
LINE 3 – Enter credit for sales tax previously paid ONLY on purchases where items or services were received outside of 
            New Jersey.
    A. TAX PAID TO ANOTHER STATE EQUAL OR HIGHER – If you paid sales tax on the purchase at the current New
    Jersey rate of 6.625% or a higher rate to another state or jurisdiction and did not take delivery in New Jersey, no 
    Use Tax is due New Jersey. No credit will be given for such payments on items or services delivered into New 
    Jersey or for taxes paid in foreign countries.
    B. TAX PAID TO ANOTHER STATE LESS THAN 6.625% – If you paid sales tax on the purchase at less than the  
      current New Jersey rate of 6.625% and did not take delivery in New Jersey, Use Tax is due New Jersey in the   
      amount of any difference.
LINE 4 – Subtract Line 3 from Line 2 and enter result on Line 4. Make payment to: State of New Jersey-Use Tax. 
Mail this form with your payment to: State of New Jersey-Division of Taxation, Revenue Processing Center, Use Tax, PO 
Box 999, Trenton, NJ 08646-0999. (KEEP A COPY FOR YOUR RECORDS)
For information regarding the ST-18 and its completion, contact: NJ Division of Taxation, Customer Service Center at 
(609) 292-6400.
                                                      PRIVACY ACT NOTIFICATION
The Tax Reform Act of 1976, P.L. 94-455, modified at 42USC 405(c)(2)(c)(i), authorizes the use of Social Security num-
bers in the administration of a tax law. The Division will use the number for tax account identification and tax administra-
tion and collection purposes.
                                          * Complete and Return Remittance with Payment *