New Jersey Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due by 20th day of January, April, July and October), if sales tax liability is $100 or less each month.
• Administration:
  Department of Treasury
  New Jersey Sales and Use Tax
  P.O. Box 999
  Trenton, NJ 08646-0999
  Phone: 609-292-6400