Form ST-18 Use Tax - State of New Jersey

USE TAX
Form ST-18
(08-07)
PURCHASER’S NAME AND ADDRESS
STATE OF NEW JERSEY
FOR OFFICIAL USE ONLY
DIVISION OF TAXATION
SELLER’S NAME AND ADDRESS
_______________________________________________ _______________________________________________
1. AMOUNT OF
PURCHASE
$___________________
_______________________________________________ _______________________________________________
_______________________________________________ _______________________________________________
_______________________________________________ _______________________________________________
Social Security or Federal Identification Number
Attach Rider if Necessary
TAXABLE ITEM(S) PURCHASED
POSSESSION DATE
PRICE PAID
a)_________________________________/___________________
$ ________________________
b)_________________________________/___________________
________________________
c)_________________________________/___________________
(If more taxable items were purchased, attach rider)
________________________
(Carry Total to Line 1)
2. USE TAX
(Line 1 x .07)
___________________
3. CREDIT, IF ANY, FOR
TAX PAID IN
JURISDICTION OF
PURCHASE (See
instruction for Line 3) ___________________
4. AMOUNT DUE
(Line 2 Less Line 3) $___________________
I CERTIFY THAT ALL THE INFORMATION GIVEN IS CORRECT ________________________________________________________________________________________
Signature
Date
INSTRUCTIONS/WORKSHEET FOR COMPLETING USE TAX RETURN (Form ST-18)
LINE 1 - Enter the Total amount of all purchases subject to the Use Tax.
LINE 2 - Multiply Line 1 by 7% (.07) and enter the amount of Use Tax.
LINE 3 - Enter credit for sales tax previously paid ONLY on purchases where items or services were received outside of New Jersey.
A. TAX PAID TO ANOTHER STATE EQUAL OR HIGHER - If you paid Sales Tax on the purchase at the current New Jersey rate
of 7% or a higher rate to another state or jurisdiction and did not take delivery in New Jersey, NO Use Tax is due New Jersey.
No credit will be given for such payments on items or services delivered into New Jersey or for taxes paid in foreign countries.
B. TAX PAID TO ANOTHER STATE LESS THAN 7% - If you paid sales tax on the purchase at less than the current New Jersey
rate of 7% and did not take delivery in New Jersey, Use Tax is due New Jersey in the amount of any difference.
LINE 4 - Subtract line 3 from line 2 and enter result on line 4. Make payment to: State of New Jersey-Use Tax.
Mail this form upon completion together with your payment to: State of New Jersey-Division of Taxation, Revenue Processing Center, Use
Tax, PO Box 261, Trenton, NJ 08646-0261. (KEEP A COPY FOR YOUR RECORDS)
For information regarding the ST-18 and its completion contact: NJ Division of Taxation, Customer Service Center at (609) 292-6400.
PRIVACY ACT NOTIFICATION
The Tax Reform Act of 1976, P.L. 94-455, modified at 42USC 405(c)(2)(c)(i), authorizes the use of social security numbers in the administration of a tax law. The Division will use the number for tax account identification and tax administration and collection purposes.
* Please Complete and Return Remittance with Payment *