Use-Tax Due on Internet, MailOrder, or Other Out-of-State Purchases
When you buy taxable items or services to use in New Jersey, you owe Use Tax if:
• You do not pay Sales Tax; or
• You pay tax at a rate less than New Jersey’s 6.625% rate.
This commonly happens when you make purchases online, by phone or mail order, or outside the State.
Use Worksheet K to calculate the amount to report. If you do not have any Use Tax to remit, you must enter “0.00” on this line.
For more information about taxable items and services, see S&U-4, New Jersey Sales Tax Guide.
For more information about Use Tax, see publication ANJ-7, Use Tax in New Jersey