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Get Form 18b Advance

Pay use tax. A business incurs use tax if it purchases taxable property or services without payment of sales tax, or pays tax at a rate less than New Jersey s rate of 7%. Nonseller businesses whose average annual use tax for the last three calendar years is $2,000 or less may file an Annual Business Use Tax Return (Form ST-18B) to report and pay any use tax that is due instead of filing Forms ST-50/51. According to our records, this business is registered as a nonseller and may be eligible to.

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