NJ-1040 Worksheet G - Use Tax |
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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."
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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 |
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| 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
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1d | |||
| If you do not know the exact amount of your purchases. | |||||
| 2a |
Enter the amount on Line 28, Form NJ-1040
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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 | |||
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| 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
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3d | |||
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| 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
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4 | |||
| 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 |