State of New Jersey
                                                                DepartmeNt of the treaSury
                                                                    DiviSioN of taxatioN
                                                                        po Box 269
                                                                    treNtoN NJ  08695-0269                                        Please respond to:
                                                                                                                            Customer Service Center
                                                                                                                                  (609) 292-6400

our records show your business may need         2021 form St-18B below to report and remit use tax.           This form is due on or before May  ,2  
2022.

a business must pay use tax for         2021 if it purchased    taxable property or services in  2021 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
2021 was 6.625%.)

this form is for businesses that weren’t required to collect New JerseySales        Tax      from customers, but that may have Use Tax   obligations 
that must be reported for the 2021 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 2021;
2.averaged less than $2,000 in annual use tax liability in 201, 8201 , and9     20       20, and;
3. owes use tax for 2021.
                                              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                 2021. You must change your 
business registration  to  include  quarterly/monthly  Sales  Tax  filings.  You  can  add  Sales  Tax  eligibility  through  the  Online 
RegistrationChange www.nj.govService/treasury/revenue/.at: 

more information is available in publication aNJ-7,        Use Tax  in New,Jersey    S&u-7,Filing Sales andUse Tax Returns, and on the Division 
of taxation’s website at: nj.gov/taxation.
                                                                      DETACH HERE

                                                                  State of New Jersey
                                                                                                                                  2021
   ST-18B2 21                                      Annual Business Use Tax  Return
          1 -
                             this return is due            May 2, 2022  for the tax year ending December 31, 2021
NJ Taxpayer I.D. Number                                                     1) total of purchases
                                                                                Subject to New
                                                                                Jersey use tax                                              .
Name
                                                                            2) use tax Due
                                                                                                                                            .
Mailing Address
                                                                            3) penalty & interest
City                                    State              Z  IPCode                                                                        .
                                                                            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 Completing the Use Tax Return ST-18B

1) Total of Purchases             enter the amount of all taxable purchases that were either delivered to a New
   Subject to New Jersey          Jersey location or used by you within New Jersey during the calendar year that you
   Use Tax                        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 credit for any sales
                                  tax you pay that is above 6.625%.

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 differ ence is due to  New Jersey

                                  (c) Subtract (b) from (a) and enter result here and on line 2, use tax Due,  on           
                                  form St-18B. ______________________

3) Penalty and Interest           We  will charge apenalty 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  ,2  
                                  2022.

                                  We  will charge interest at a rate ofprime rate plus 3%,  calculated up to the dateof 
                                  payment, if you do not pay use tax  by may  , 2 2022.

4) Total Amount Due               enter total use tax  amount due 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 New Jersey Division of Taxation  Customer Service Center at (609)292-6400.  
   For 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 officer)                                                        (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)