ST-18B                                    Annual Business Use Tax Return
 2023 

A business must pay Use Tax for 2023 if it purchased taxable property or services in 2023 without paying New Jersey Sales Tax, or if 
it paid sales taxes to other jurisdictions at rates lower than New Jersey’s. (Except in certain designated areas, New Jersey’s Sales Tax 
rate in 2023 was 6.625%.)

This form is for businesses that weren’t required to collect New Jersey Sales Tax from customers, but that may have Use Tax obliga-
tions that must be reported for the 2023 Tax Year. Such businesses are not required to file returns (Forms ST-50/51) each month or 
quarter.

Your business should file this form if it:
 1. Didn’t sell taxable goods or services or lease taxable property to others in 2023;
 2. Averaged less than $2,000 in annual Use Tax liability in 2020, 2021, and 2022; and
 3. Owes Use Tax for 2023.

Do not file this form if you do not owe Use Tax.

Note: If your business sold taxable goods or services or leased taxable property to others, or if your average annual Use Tax liability for 
the three previous calendar years was more than $2,000, you cannot file Form ST-18B for 2023. You must change your business regis-
tration to include quarterly/monthly Sales Tax filings. You can add Sales Tax eligibility through the Online Registration Change Service 
at: www.nj.gov/treasury/revenue/

More information is available in publication ANJ-7, Use Tax in New Jersey, S&U-7, Filing Sales and Use Tax Returns, and on the Divi-
sion of Taxation’s website at: nj.gov/taxation

                                                        DETACH HERE

  ST-18B                                              State of New Jersey                                           2023
      12-23                               Annual Business Use Tax Return 
                               This return is due May 1, 2024, for the tax year ending December 31, 2023
 NJ Taxpayer I.D. Number
                                                              1. Total Purchases
                                                              Subject to New                                        .
 Name                                                         Jersey Use Tax 

                                                              2. Use Tax Due                                        . 
 Mailing Address
                                                              3. Penalty and Interest                               . 
 City                    State                ZIP Code
                                                              4. Total Amount Due                                   . 

Make Check or Money Order Payable to: New Jersey Use Tax
        Mail to: Division of Taxation
                Revenue Processing Center
                PO Box 999
                Trenton. NJ 08646-0999

                                      Instructions for Form ST-18B
Line 1 – Total Purchases   Subject to New Jersey Use Tax
Enter the amount of all taxable purchases that were either delivered to a New Jersey location or used by you within New 
Jersey during the calendar year that you have not paid:
 •   New Jersey Sales or Use Tax; or
 •  Sales tax to any other jurisdiction within the United States.

You do not owe New Jersey Use Tax if the sales tax paid in another jurisdiction is higher than 6.625%. However, New 
Jersey will not give you a credit for any sales tax you pay that is above 6.625%.

Line 2 – Use Tax Due
Complete the following worksheet to calculate the Use Tax Due.
 a. Multiply the amount on line 1 of the return by 6.625%.  ........
 b. Enter the amount of sales tax you already paid  
     to another jurisdiction on a purchase included on  
     line 1 of the return.  ...............................................................
     Note: You can claim this credit only if the tax was legally 
     due and paid to the other jurisdiction and if you have no 
     right to a refund. If the tax paid in another state was less 
     than 6.625%, the difference is due to New Jersey.
 c. Subtract (b) from (a). Enter result here and on line 2,  
     Use Tax Due, of Form ST-18B.  ............................................

Line 3 – Penalty and Interest
We will charge a penalty of 5% per month or part of a month (up to a maximum of 25%) on the Use Tax due (line 2) if you 
do not file a required ST-18B by May 1, 2024.

We will charge interest at a rate of prime rate plus 3%, calculated up to the date of payment, if you do not pay the Use 
Tax due by May 1, 2024.

Line 4 – Total Amount Due
Enter total Use Tax amount due on line 2 plus any penalty and interest from line 3. This is the amount you must remit with 
your return.

For more information and assistance in completing this return, contact the Division of Taxation’s Customer Service Center 
at (609) 292-6400. For more information concerning the taxability of goods and services, see S&U-4, New Jersey Sales 
Tax Guide at www.nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf

                                                           Detach Here

Under penalty of law, I certify that all the information is correct:

               (Signature of Taxpayer or Corporate Office)                                          (Date)

If this return is prepared by someone other than the taxpayer, complete the following information:

FID# or SS#                 /          / 

               (Signature of individual of firm preparing the return)                               (Title)

             (Print name of firm and individual preparing the return)                               (Title)