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(Form ST51) for the month of November must be filed no Business Taxes/Fees.” Select “Sales and Use Tax” and then
later than December 20, and a quarterly return (Form ST50) click on the link “File Online ST50/51.” Once you have entered
for the fourth quarter (ending December 31) must be filed by your New Jersey Taxpayer Identification Number and PIN (or
January 20. If a due date falls on a Saturday, Sunday, or legal business name), choose “All Other Payments – Deficiencies”
holiday, the filing is due on the next business day. Returns and from the list, enter the month and year for which you are mak-
remittance statements transmitted by 11:59 p.m. on the due ing a payment, and continue. Fees apply when you pay by
date will be deemed timely. credit card. The fee is added to your actual payment.
How to Pay Penalties, Interest, and Fees
Payments made by 11:59 p.m. on the due date will be deemed Failure to file a return by the due date and/or failure to remit
timely, even if the settlement date (date payment is debited any taxes due by the due date will result in penalty and interest
from the account) is after the filing deadline, provided the pay- charges. Anyone required to collect Sales and Use Tax does so
ment is made by echeck or EFT debit through the Business as a trustee on behalf of the State of New Jersey. As trustees
Paperless Telefiling System, or by credit card. of the State, business owners, partners, corporate officers, and
some employees of such businesses may be held personally
Note: Echeck or EFT (debit or credit) payments made using liable for failure to collect the tax when required or for failure to
an account that is funded from a financial institution outside the file returns and remit any taxes due on a timely basis.
United States will not be accepted.
Late Filing Penalties
Electronic Check (e-check) The late filing penalty is 5% per month (or fraction thereof) of
You will be given an oppor- the balance of tax liability due at original return due date not to
tunity during your telephone exceed 25% of such tax liability. A penalty of $100 per month
call to pay your tax liability by (or fraction thereof) for each month the return is late will also
echeck. If you choose to pay be imposed.
by echeck, be sure to enter
the ninedigit routing number and the account number (up to 17 Late Payment Penalty
characters – numbers only) in the Payment Information section The late payment penalty is 5% of the balance of the taxes due
of the worksheet before you make your call. and paid late.
If you choose not to pay the tax due when you file your quar- Interest
terly return, you can make an echeck payment by itself in a The annual interest rate is 3% above the average predominant
separate call later. However, your quarterly payment must be prime rate. Interest is imposed each month (or fraction thereof)
made by the due date to avoid penalty and interest charges. on the unpaid balance of the tax from the original due date to
the date of payment. At the end of each calendar year any tax,
Electronic Funds Transfer (EFT) penalties, and interest remaining due will become part of the
Taxpayers with a prior year liability of $10,000 or more in any tax balance on which interest is charged.
are required to make their payments for all taxes by EFT. Other
taxpayers may voluntarily submit payments by EFT with the Note: The average predominant prime rate is the rate as de-
approval of the Division of Revenue and Enterprise Services. termined by the Board of Governors of the Federal Reserve
You must enroll with the Division of Revenue and Enterprise System, quoted by commercial banks to large businesses on
Services to pay by either EFT debit or credit. The enrollment December 1of the calendar year immediately preceding the
process may take several weeks. For more information on mak- calendar year in which the payment was due or as determined
ing payments by EFT debit or credit, call 6092929292, write to by the Director in accordance with N.J.S.A. 54:482.
New Jersey Division of Revenue and Enterprise Services, EFT
Unit, PO Box 191, Trenton, NJ 086460191, or visit the Division Collection Fees
of Revenue and Enterprise Services’ website at www.state. In addition to the above penalties and interest, if your tax bill
nj.us/treasury/revenue/eft1.shtml. Taxpayers that are required to is sent to a col lection agency, a referral cost recovery fee of
remit payments by EFT can satisfy the EFT requirement by mak- 10.7% of the tax due will be added to your liability. If a certifi-
ing echeck or credit card payments. FED Wires or other wire cate of debt is issued for your outstanding liability, a fee for the
transfers are not acceptable methods of EFT payments. cost of collection may also be imposed.
If you are an EFT debit payer, you can initiate payments through
the Business Paperless Telefiling System when filing. If you General Information
choose not to pay the tax due at the same time you file your Lease Transactions
quarterly return, you can make an EFT debit payment by itself in A lessor must collect Sales Tax from a lessee (person who
a separate call later. EFT credit payers must make their Sales leases or rents property) on a lease or rental. For transactions
and Use Tax payments as separate transactions outside the with a term of six months or less, Sales Tax must be collected
Business Paperless Telefiling System. Your payment must be with each periodic payment. For transactions with a duration of
made by the due date to avoid penalty and interest charges. more than six months, the tax due on the full term of the lease
must be remitted with the monthly remittance statement or
Credit Card quarterly return for the period in which the property was deliv-
To pay your tax liability by credit card, call 8886737694or ered to the lessee. The amount upon which the tax was calcu-
go to the Division of Taxation’s website at www.njtaxation.org lated must be included in gross receipts on the quarterly return
after you have completed your telephone filing and received (ST50). This amount will be either the original purchase price
a confirmation number. When paying online, choose the of the property or the total of the lease payments.
“Businesses” tab in the center column and then choose “File
EZ Telefile Instructions (2/17) 2
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