A-3730                                                  State of New Jersey                         For Official Use Only
(3-21)                                                  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

                                                         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 sub-
       mitted 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
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 retire-                  PO Box 259 
ment plans) of a pass-through entity that elected to pay the Pass-Through Business Al-                Trenton, NJ 08695-0259
ternative Income Tax and 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                PO Box 266 
of a pass-through entity that elected to pay the Pass-Through Business Alternative                    Trenton, NJ 08695-0266
Income Tax and 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 (nonresident) or NJ-1041 (fiduciary) if you need to amend a previously filed New Jersey Income Tax return.