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NJ Use Tax (Worksheet H)

 

Name: Current Year:

Did you purchase any taxable items or services without paying New Jersey sales tax? This includes any Internet, phone, mail-order, or out-of-state purchases on which New Jersey sales tax was not collected, or purchases on which tax was collected at a rate less than ?%. If the answer is "Yes," you owe use tax to New Jersey. If you have already paid all use tax due with Form ST-18, answer "No."
Yes. Complete Parts I, II, and III to calculate the amount of use tax due.
No. Enter "0.00" on Line 45, Form NJ-1040.
  Do not leave Line 45 blank.

Part I - Use tax due on purchases of items or services costing less than $1,000 each
Complete lines 1a - 1d OR lines 2a - 2b
Do you know the exact amount of your purchases?
If you know the exact amount of your purchases.
1a
Enter the exact amount of your taxable purchases on which no New Jersey sales tax was collected
1a  
1b
Multiply line 1a by ?% (0.??)
1b  
1c
Enter the amount of sales tax collected by other states for purchases on line 1a, up to ?%. Do not include sales tax collected by foreign countries.
1c  
1d
Subtract line 1c from line 1b. Continue with Part II
1d
If you do not know the exact amount of your purchases.
2a
Enter the amount on Line 28, Form NJ-1040
2a  
2b
Enter the amount of use tax from the Estimated Use Tax Chart below that corresponds to the income you reported on line 2a. Continue with Part II
2b

Part II - Use tax due on purchases of items or services costing $1,000 or more each
3a
Enter the exact amount of your taxable purchases on which no New Jersey sales tax was collected
3a  
3b
Multiply line 3a by ?% (0.??)
3b  
3c
Enter the amount of sales tax collected by other states for purchases on line 3a, up to ?%. Do not include sales tax collected by foreign countries.
3c  
3d
Subtract line 3c from line 3b. Continue with Part III
3d

Part III - Total Use Tax Due
4
Add the amount from either line 1d or line 2b to the amount on line 3d. Enter here and on Line 45, Form NJ-1040
4
Input color key:  Required   Optional   Calculated 

Estimated Use Tax Chart

(for Part I, line 2b only)

(Note: Using 2016 Chart until ?TYC? Chart is available)

If your New Jersey gross income is: Use Tax
up to $15,000 14
$15,001 - $30,000 44
$30,001 - $50,000 64
$50,001 - $75,000 84
$75,001 - $100,000 106
If your New Jersey gross income is: Use Tax
$100,001 - $150,000 134
$150,001 - $200,000 170
$200,001 and over 0.0852% (0.000852) of income or $454 whichever is less

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