New Jersey sales and use tax returns are filed online through the New Jersey Tax Portal, which the Division of Taxation launched on May 14, 2025. Every registered seller files a quarterly return, Form ST-50, and larger sellers also make monthly payments. This guide covers who files what, how to file on the portal, due dates, payment rules, and penalties.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the New Jersey Division of Taxation before you file.
New Jersey sales tax filing at a glance
- Who administers it: New Jersey Division of Taxation.
- Online portal: New Jersey Tax Portal at taxportal.nj.gov. All sales and use tax returns must be filed electronically.
- Return: Form ST-50, the quarterly sales and use tax return.
- Monthly payments: A monthly payment (the Monthly Voucher, formerly Form ST-51) for the first two months of a quarter, only for sellers who meet both thresholds below.
- Due date: 11:59 p.m. on the 20th of the month after the period. Weekend and legal holiday due dates move to the next business day.
- Zero returns: Required every quarter, even with no sales.
- Payment: ACH direct debit or credit card on the portal; e-check and EFT are also accepted.
Who has to file, and how often
Every seller registered for New Jersey sales tax files a quarterly ST-50, regardless of sales volume. Remote sellers must register once they have more than $100,000 in gross revenue from New Jersey sales or 200 or more separate New Jersey transactions in the current or prior calendar year. See our New Jersey sales tax guide for registration details.
Monthly payments apply only when both of these are true:
- you collected more than $30,000 in New Jersey sales and use tax in the prior calendar year; and
- the tax due for the first or second month of the current quarter is more than $500.
Monthly payments cover only the first two months of each quarter (January, February, April, May, July, August, October, and November). The third month is reported on the quarterly ST-50. If you collected $30,000 or less last year, you do not make monthly payments, whatever the monthly amount. If a month's tax is $500 or less, you pay it with the next ST-50 instead.
Before you start: the NJ Tax Portal
Sales and use tax is part of the first phase of the New Jersey Tax Portal. The Division's telephone-based sales tax filing system has been discontinued.
You have two ways in:
- Create a portal profile. A profile gives you account history and saved information. The Division publishes a step-by-step guide to creating a New Jersey Tax Portal profile.
- File as a guest. A profile is optional. You can file and pay without one, but you will not have access to profile history or saved data.
Before you file, gather your New Jersey taxpayer identification number, gross receipts for the quarter, deductions (such as exempt and resale sales), taxable receipts, use tax on purchases you owe tax on, and any monthly payments you already made for the quarter.
Step-by-step: filing the ST-50 on the NJ Tax Portal
The Division does not publish a screen-by-screen walkthrough for the new portal, so the steps below follow what the ST-50 asks for.
- Log in, or choose to file as a guest, on the New Jersey Tax Portal and select Sales and Use Tax.
- Select the ST-50 quarterly return and the quarter you are filing.
- Report gross receipts and deductions. Include all sales made during the quarter, even if your customer has not paid you yet. Deduct exempt sales and sales for resale supported by exemption or resale certificates.
- Report taxable receipts and use tax. Enter taxable sales and any use tax you owe on purchases made without paying New Jersey tax.
- Account for monthly payments. If you made monthly payments for the first two months of the quarter, credit them so the return shows only the remaining balance.
- Report any reduced-rate sales. Sellers in Urban Enterprise Zones and certain other areas report qualifying sales separately. The ST-50 instructions explain these lines.
- Pay and submit. Pay by ACH direct debit or credit card. Credit card payments carry a service charge from the third-party processor.
- Keep the confirmation for your records.
Monthly payments are made separately. From the portal home page, a guest can choose Make a Payment as a Guest under Tax Services. There is no monthly return to file, and you cannot submit a zero monthly payment.
Due dates and the weekend rule
Quarterly returns and monthly payments are due by 11:59 p.m. on the 20th day of the month after the period ends:
| Period | What is due | Due date |
|---|---|---|
| January, February | Monthly payment, if required | February 20, March 20 |
| Q1 (January–March) | ST-50 | April 20 |
| April, May | Monthly payment, if required | May 20, June 20 |
| Q2 (April–June) | ST-50 | July 20 |
| July, August | Monthly payment, if required | August 20, September 20 |
| Q3 (July–September) | ST-50 | October 20 |
| October, November | Monthly payment, if required | November 20, December 20 |
| Q4 (October–December) | ST-50 | January 20 |
If the due date falls on a weekend or legal holiday, the return and payment are due on the next business day.
Filing a zero return
You must file an ST-50 for every quarter even if no tax is due or you made no sales. Zero monthly payments, by contrast, cannot be filed; if you owe nothing for a month, you simply skip the monthly payment.
Payment methods and EFT rules
On the portal you can pay by ACH direct debit or credit card. The Division also accepts e-check and EFT for sales and use tax.
Taxpayers with a prior-year liability of $10,000 or more in any one tax must pay all their New Jersey taxes electronically through the EFT program. The Division notifies taxpayers each year when they cross the threshold. ACH debit and ACH credit require enrollment with the Division of Revenue and Enterprise Services; e-check and credit card do not.
Penalties and interest for late filing
- Late filing: 5% of the tax due for each month or part of a month the return is late, up to 25% of the balance due. The Division may also charge $100 for each month the return is late.
- Late payment: 5% of the tax due, in addition to interest.
- Interest: 3 percentage points above the prime rate, compounded annually. At the end of each year, unpaid tax, penalties, and interest become part of the balance that accrues interest.
Common mistakes to avoid
- Treating monthly payments like a return. Monthly payments are just payments. The ST-50 is the only return, and it covers all three months of the quarter.
- Forgetting to credit monthly payments. If you made monthly payments, claim them on the ST-50 so you do not pay twice.
- Reporting on a cash basis. New Jersey wants all sales made during the period, even if the customer has not paid.
- Assuming the old phone system still works. Telephone filing for sales tax has been discontinued.
- Missing zero returns. Every quarter needs an ST-50.
- Paying by check when EFT is required. Once any one tax passes $10,000 in a year, all payments must be electronic.
Let Kintsugi file for you
If you would rather not track New Jersey's filing schedule yourself, Kintsugi's sales tax filing software prepares and files your New Jersey returns, remits the tax, and files zero returns when you had no sales. Plans start from $75 per filing, with no per-state subscription.
Frequently asked questions
How do I file New Jersey sales tax online?
Use the New Jersey Tax Portal at taxportal.nj.gov. Log in with a portal profile or file as a guest, select the ST-50 for the quarter, report your sales and deductions, and pay by ACH debit or credit card.
Do I need an NJ Tax Portal profile to file?
No. A profile is optional. You can file and pay as a guest, but you will not have profile history or saved data.
Can I still file New Jersey sales tax by phone?
No. The Division has discontinued its telephone-based sales tax filing system. All sales and use tax returns must be filed electronically.
Who has to make monthly New Jersey sales tax payments?
Sellers that collected more than $30,000 in New Jersey sales and use tax in the prior calendar year, for any first or second month of a quarter in which they owe more than $500.
When is the ST-50 due?
By 11:59 p.m. on April 20, July 20, October 20, and January 20. Weekend and holiday due dates move to the next business day.
Do I have to file if I had no sales?
Yes. You must file the quarterly ST-50 even if you made no sales and owe no tax.
Sources
- NJ Division of Taxation, Filing and Remitting Sales and Use Tax
- NJ Division of Taxation, New Jersey Tax Portal
- NJ Division of Taxation, New Jersey Tax Portal FAQs
- NJ Division of Taxation, EFT Payment Options
- NJ Division of Taxation, Penalties and Interest
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