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A-3730 State of New Jersey For Official Use Only
(5-23) Division of Taxation
Claim No.
Claim for Refund (Business Taxes ONLY)
DO NOT Use This Form for Gross Income Tax (Individual)
Print or Type / See Instructions
 Complete All Applicable Items
Section One
1a. Name of Taxpayer 1b. Trade Name

All correspondence related to this claim will be mailed to the address listed in 2a, 2b, 2c, and 2d below. If using a taxpayer representative, you
must include the Appointment of Taxpayer Representative form (M-5008-R).
2a. Number and Street 2b. City 2c. State 2d. ZIP Code

3. FID Number or Social Security Number 4. Name and Address on Tax Return (if different from above)

5. Type of Tax 6. Period Covered by Claim 7. Date of Payment 8. Amount of Refund Requested

Section Two
Explanation of Claim
In accordance with N.J.A.C. 18:2-5.8, submit a detailed explanation of the basis for the refund and enclose all supporting documentation
to substantiate this claim. If space is insufficient, submit additional sheets.

Was any portion of the tax at issue paid by a related party on behalf of the taxpayer that is requesting the refund? Yes No

Computation of Cigarette Tax Refunds
License No.
Number of Packages Brand Denomination of Stamps Value of Stamps

Total $
Less Discount
Net Refund Amount

Section Three
I declare under the penalties of perjury that this claim (including any accompanying schedules and statements) has been examined by me and to
the best of my knowledge and belief is true and correct.

Signature Date

Printed Name of Signing Officer Title of Signing Officer

Contact Phone Number Email Address

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                                                                Instructions
Section One – Taxpayer Information
Provide the following information:
Lines 1a–b ......Taxpayer name and trade name.
Lines 2a–d ......Taxpayer’s mailing address. All correspondence related to this claim will be mailed to this address.
Line 3 ..............The federal identification number or Social Security number of the business/individual filing this claim.
Line 4 ..............Complete this line if the address on your tax return is different than the mailing address on line 2.
Line 5 ..............Indicate theapplicable tax type. Submit a separate claim form for each tax type. (Exception: One claim form can be submitted to claim 
            refunds of the 90-day permanent resident exemption.) If the tax is reported on an annual basis, complete a separate claim for each tax 
            year.
Line 6 ..............Enter the period covered by the claim.
Line 7 ..............If applicable, enter the date the tax was paid to the seller.
Line 8 ..............Enter the amount of the refund requested. This line must be completed.

Section Two – Explanation of Claim
The claim must clearly set forth in detail each ground upon which the claim is based. Please provide sufficient documentation to support the exact basis 
of the refund request. Documentation includes such items as pertinent calculations, copies of all invoices or receipts, exemption certificates, and proof 
of tax paid. If possible, provide an electronic version (such as Excel) of any spreadsheets submitted. Claims with 25 or more separate transactions must 
be filed on a spreadsheet. For detailed guidance on the specific documentation required, see N.J.A.C. 18:2-5.8.

Section Three – Signatures and Appointment of Taxpayer Representative
When a claim is executed by an agent on behalf of the taxpayer, a signed Appointment of Taxpayer Representative form (        M-5008-R) must accompany 
the claim.
If the taxpayer is a corporation, the claim must be signed by the officer having the authority to sign for the corporation. In the case of a partnership, either 
partner can sign.
For correspondence purposes, please provide a phone number and email address.

Where to Mail Form A-3730 
Type of Tax                                                                                                        Mail to:
Sales and Use Tax                                                                                                  NJ Division of Taxation 
This also includes claims for:                                                                                     Sales Tax Refund Section 
•      Sales and Use Tax for sales of energy                                                                       PO Box 289 
•      Cape May County Tourism Sales Tax                                                                           Trenton, NJ 08695-0289
•      Atlantic City Luxury Sales Tax
•      Salem County Sales and Use Tax
Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax
Meadowlands Regional Hotel Use Assessment
Motor Vehicle Tire Fee
911 System and Emergency Response Fee
Nursing Home Provider Assessment
Alcoholic Beverage Tax                                                                                             NJ Division of Taxation 
Cigarette Tax                                                                                                      Excise Tax Branch 
                                                                                                                   PO Box 187 
Tobacco and Vapor Products Tax                                                                                     Trenton, NJ 08695-0187
Litter Control Fee                                                                                                 NJ Division of Taxation 
Spill Compensation and Control Tax                                                                                 Excise Tax Branch 
                                                                                                                   PO Box 189 
                                                                                                                   Trenton, NJ 08695-0189
Corporation Business Tax                                                                                           NJ Division of Taxation 
Pass-Through Business Alternative Income Tax                                                                       CBT Refund Section 
Only for tax-exempt corporate members (other than IRC 501(c)(3) entities and retirement plans) of                  PO Box 259 
a pass-through entity that elected to pay the Pass-Through Business Alternative Income Tax and                     Trenton, NJ 08695-0259
corporate pass-through entities that did not make an election, but made a Pass-Through Business 
Alternative Income Tax payment.
All Other Business Taxes                                                                                           NJ Division of Taxation 
Pass-Through Business Alternative Income Tax                                                                       Taxpayer Accounting Branch 
Only for IRC 501(c)(3) entities and retirement plans that are exempt corporate members of a                        PO Box 266 
pass-through entity that elected to pay the Pass-Through Business Alternative Income Tax and                       Trenton, NJ 08695-0266
noncorporate pass-through entities that did not make an election, but made a Pass-Through 
Business Alternative Income Tax payment.

Do not use this form to claim a refund of individual Gross Income Tax. See Form NJ-1040X (resident) or the instructions for Forms NJ-1040NR (nonresi-
dent) or NJ-1041 (fiduciary) if you need to amend a previously filed New Jersey Income Tax return.

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