State of New Jersey
                                                    De partmeNtofthe r eaSuryt
                                                       DiviSioNof axatioNt
                                                            po B 269ox
                                                       treNtoNNJ  08695-0269                                       Please respond to:
                                                                                               Customer Service Center
                                                                                                                   (609) 292-6400

our records show your business may need 2019 form St-18B below to report and remit use tax. This form is due on or before May 1,
2020.

a business must pay use tax for 2019 if it purchased taxableproperty or services in 2019 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
2019 was 6.625%.)

this form is for businesses that weren’t required to collect New Jersey Sales Taxfrom customers, but that may have Use Taxobligations
that must be reported for the 2019 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 2019;
2. averaged less than $2,000 in annual use tax liability in 2016, 2017, and 2018, and;
3. owes use tax for 2019.
                                          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 2019. You must change your business
registration to include quarterly/monthly Sales Tax filings. You can add Sales Tax eligibility through the Online Registration
Change Service at: www.state.nj.us/treasury/revenue/.

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

                                                     State of New Jersey
ST-18B11-19                               Annual Business Use Tax Return                                           2019
                         this return is dueMay 1, 2020 for the tax year endingDecember 31, 2019
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                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 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 difference 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 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,
                        2020.

                        We will charge interest at a rate of prime rate plus 3%, calculated up to the date
                        of payment, if you do not pay use tax by may 1, 2020.

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 Guideat
                        www.state.nj.us/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)