Executive summary
- The return: businesses registered for New Jersey sales tax file the ST-50 quarterly return, even for a quarter with no sales and no tax due.
- Due dates: the 20th of the month after each quarter ends: January 20, April 20, July 20 and October 20. A weekend or legal holiday moves it to the next business day.
- Monthly payments: required if you collected more than $30,000 of New Jersey sales and use tax in the prior calendar year and more than $500 in the first or second month of a quarter.
- How to file: online only, through the NJ Tax Portal, with electronic payment. You can log in or file as a guest.
Bottom line: Put the four ST-50 dates on your calendar, file a zero return when you have no sales, and keep sales tax collected in its own account so the money is there on the 20th.
Get the official filing page from NJ Treasury: Filing and Remitting Sales and Use Tax and the New Jersey Tax Portal.
NJ sales tax filing online is now the only way to file. The Division of Taxation says to file all sales and use tax returns electronically through the New Jersey Tax Portal and to pay electronically. This guide covers who files the ST-50 quarterly return, the due dates, the monthly payment rule and how to file sales tax in NJ with or without a portal login. The NJ sales tax rate is 6.625%.
NJ sales and use tax filing: who files the ST-50 quarterly return
If your business is registered to collect New Jersey sales tax, you file an ST-50 every quarter. The Division is clear that you must file a return for each quarter even if no tax is due or you made no sales. A missed zero return is still a missed return.
Use tax is charged at the same 6.625% rate as sales tax. It applies when your business buys taxable items for its own use without paying New Jersey sales tax, for example from an out-of-state seller that didn't charge it. Businesses registered to collect sales tax report use tax on the ST-50.
ST-50 due dates: when are 3rd quarter sales taxes due?
The ST-50 is due by 11:59 p.m. on the 20th day of the month after the quarter ends. So when are 3rd quarter sales taxes due in New Jersey? The July to September quarter is due October 20.
| Quarter | Months covered | ST-50 due |
|---|---|---|
| 4th quarter 2026 | October to December 2026 | January 20, 2027 |
| 1st quarter 2027 | January to March 2027 | April 20, 2027 |
| 2nd quarter 2027 | April to June 2027 | July 20, 2027 |
| 3rd quarter 2027 | July to September 2027 | October 20, 2027 |
| 4th quarter 2027 | October to December 2027 | January 20, 2028 |
If a due date falls on a weekend or legal holiday, the return and payment are due the next business day. Every date by business type is in our 2027 tax deadlines tool.
Monthly payments for larger sellers
You also make monthly payments if both are true:
- you collected more than $30,000 of New Jersey sales and use tax during the prior calendar year, and
- you collected more than $500 in the first or second month of the current quarter.
The monthly payment, now filed as a Monthly Voucher in the portal (formerly the ST-51), is due the 20th of the following month. When the amount for a month is $500 or less, you don't submit a voucher, and zero monthly vouchers can't be filed. The quarterly ST-50 still covers the whole quarter.
NJ sales tax filing online, step by step
To file sales tax, NJ businesses use the New Jersey Tax Portal. Here's the process each quarter.
- Close the quarter's books. Total your taxable sales, the sales tax you collected and any use tax you owe. Your sales report should tie to the tax you set aside.
- Go to the NJ Tax Portal. Log in to your account, or choose File a Return under Quick Access to file without logging in.
- Enter the return. Pick sales and use tax as the account type and enter the quarter's figures.
- Pay electronically. The Division accepts electronic check, electronic funds transfer and credit card (fees apply).
- Save the confirmation number. Your submission is complete when you receive it.
NJ sales tax: file as a guest
You don't need a portal account to file. The Division's guest access guide says you may use the portal as a guest to file a tax return or make a payment for a business. As a guest you agree to the terms, enter contact information, then enter your taxpayer ID, business name and account type (the tax you are filing for) before entering the return.
FAQs
6.625%. Use tax is charged at the same rate.
Yes. A return is required for each quarter even if no tax is due and no sales were made.
No. All sales and use tax returns are filed electronically through the NJ Tax Portal, and payments must be electronic.
October 20 for the July to September quarter, so October 20, 2027 for 2027.
Merchant Financial Advisory (MFA), an accounting, tax and business solutions provider in Princeton, New Jersey, helps New Jersey sellers and small businesses with sales tax returns, monthly payments and the books behind them. See our tax and bookkeeping services, read which tax form your business files and our Form 1065 guide for LLCs, use our quarterly estimated tax calculator, 1099 tax calculator, home office and mileage deduction calculators, or browse ready-made trackers in the MFA shop.
Save the key dates
- Wed, Jan 20, 2027NJ ST-50 due: October to December 2026 quarter File online through the NJ Tax Portal even if no tax is due.
Add to calendar
- Tue, Apr 20, 2027NJ ST-50 due: January to March 2027 quarter Monthly filers: this return also covers the third month of the quarter.
Add to calendar
- Tue, Jul 20, 2027NJ ST-50 due: April to June 2027 quarter Due by 11:59 p.m.; payment must be made electronically.
Add to calendar
- Wed, Oct 20, 2027NJ ST-50 due: July to September 2027 (third quarter) File online through the NJ Tax Portal even if no tax is due.
Add to calendar
- Thu, Jan 20, 2028NJ ST-50 due: October to December 2027 quarter If a due date falls on a weekend or legal holiday, it moves to the next business day.
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Sources
- NJ Division of Taxation: Filing and Remitting Sales and Use Tax (checked Oct. 23, 2026)
- NJ Division of Taxation: Sales and Use Tax Filing Chart (checked Oct. 23, 2026)
- NJ Division of Taxation: Sales and use tax rate (checked Oct. 23, 2026)
- NJ Division of Taxation: Sales and use tax FAQ (checked Oct. 23, 2026)
- NJ Division of Taxation: Tax Topic Bulletin S&U-5, Making Mail-Order and Internet Sales (Rev. 5/25)
- NJ Division of Taxation: Publication ANJ-7, Use Tax in New Jersey (Rev. 5/25)
- NJ Division of Taxation: New Jersey Tax Portal (checked Oct. 23, 2026)
- NJ Division of Taxation: Guest Access to the Portal (Rev. 05/25)
- NJ Division of Taxation: New Jersey Tax Portal Phase 1 and 2a Taxes (Rev. 06/26)
- NJ Division of Taxation: New Jersey Tax Calendar 2026 (Rev. 6/26)
- NJ Division of Taxation: New laws (checked Oct. 23, 2026)
Facts checked against the sources above as of October 23, 2026. This article is general information, not tax, legal, or financial advice, and reading it does not create a client relationship. Tax rules change and every situation is different; confirm the details for your situation with a qualified professional before acting.