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C-6205-ST STATE OF NEW JERSEY PO Box 252
10-18 DIVISION OF REVENUE AND ENTERPRISE SERVICES Trenton, NJ 08646-0252
REQUEST TO BE PLACED ON A NON-REPORTING
BASIS FOR SALES AND USE TAX
I hereby request to be relieved of the obligation to file New Jersey Sales and Use Tax Returns (ST-50/51) for the following
reason (check one):
☐ The business does not make any sales of tangible personal property, specified
digital products, or services subject to sales tax, and has not had a use tax liability
averaging over $2,000 during the past three years;
(Note: Businesses whose annual use tax liability exceeded $2,000 for three
previous years must be on a reporting basis for Sales and Use Tax. Businesses
with no taxable sales, who did not have a use tax liability exceeding that threshold,
may report their use tax liability on an annual ST-18B.)
☐ The business qualifies as a remote seller and all sales are made through a
marketplace facilitator.
☐ The business is a remote seller engaged in making only exempt or otherwise
nontaxable sales.
I understand that if I engage in any activity that requires the collection or remittance of Sales and Use Tax, I must notify the
Division of Revenue and Enterprise Services immediately. I also certify that I have read the notice on the bottom of this form
and I am aware that if any statement on this request is fraudulent, I may be subject to fine or imprisonment or both.
Complete all information below.
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State Taxpayer Identification Number Business Telephone Number
Taxpayer’s Name Type of Business
Trade Name (if registered) Principal Product/Service
Street Address
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City State Zip Code (give 9 digit postal code)
☐ Check this box if reporting new address
Authorized Signature Title Date
Send completed form to Division of Revenue and Enterprise Services at the address shown above.
NOTICE
The falsification of any statement on this request, the failure to file required returns, and the failure to remit taxes due, with
the intent to defraud the State or avoid payment of tax, are third-degree crimes, in violation of N.J.S.A. 54:52-10, 54:52-8,
or 54:52-9, respectively, and are subject to punishment pursuant to the provisions of Title 2C of the New Jersey statutes.
FOR OFFICIAL USE ONLY
☐ APPROVED ☐ DENIED ☐ FURTHER INQUIRY REQUIRED
Agent/Employee Location Date
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