Participants in New Jersey/New York State Combined Sales Tax Reporting Program
Important Update
The 1986 Reciprocal Agreement between New Jersey and New York which provided cooperative tax reporting is ending on December 31, 2010.
Therefore, for periods after January 1, 2011, those businesses which formerly filed a combined sales tax return, will file as follows:
· To report New Jersey Sales and Use Tax: Monthly filers, Form ST-51 must be filed online or by phone (due by the 20th day of the following month). Quarterly filers, Form ST-50 must be filed online or by phone (due April 20th, July 20th, October 20th and January 20th). Payments must be made by electronic check (e-check), credit card, or electronic funds transfer (EFT). For more information, visit: www.state.nj.us/treasury/taxation/ or call (609) 943-5000.
· To report New York Sales and Use Tax: The first filing will be due on March 20, 2011 and will be for the reporting period January 1, 2011 through February 28, 2011. The New York State Tax Department will determine and notify you whether you will be required to file monthly, quarterly or annually. For more information, call the New York Department of Taxation and Finance at (518) 485-2889.
