FOR ONLINE

FILING ONLY
ST-50B Worksheet FOR ONLINE
FILING ONLY
Boats and Other Vessels
1st Quarter 2016 and After

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Online Filing and Payment Services

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New Jersey Sales and Use Tax Quarterly Return

Use this Worksheet to record information when filing your ST-50B (original or amended) quarterly return online. Be sure to

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print the C
onfirmation page for your records.

RETURN PERIOD
Mar (1st quarter Jan, Feb, and Mar) Jun (2nd quarter Apr, May, and June)
Sep (3rd quarter Jul, Aug, and Sept) Dec (4th quarter Oct, Nov, and Dec) Year

RETURN INFORMATION
Note: Boats/vessels sold, leased, or rented in the month of January 2016 are not eligible for the partial
sales tax exemption (3.5% sales tax rate) or the $20,000 sales tax cap. Report these transactions on Line 1
(Gross Receipts for Quarter), on page 2.

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Use this section for boats/vessels sold, leased, or rented for an amount less than or equal to $571,428.49

A. Number of boats/vessels sold, leased, or rented................................ Lines D and E will be

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alculated by the filing
c
B. Gross receipts (to nearest dollar)............................... $ . 00 system when you click
the Calculate button
C. Deductions (to nearest dollar).................................... $ . 00

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D. Receipts subject to sales tax (Line B minus Line C).... $ .

E. Sales tax calculated (Line D x 3.5%) (enter this

amount on Worksheet Line 4a) .................................. $ .

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Use this section for boats/vessels sold, leased, or rented for an amount greater than or equal to $571,428.50

F. Number of boats/vessels sold, leased, or rented................................

D
G. Gross receipts (to nearest dollar)............................... $ . 00 Lines J, K, and L will be
H. Number of boats/vessels sold, leased, calculated by the filing
or rented that are exempt from sales tax............................................. system when you click
the Calculate button
I. Deductions (to nearest dollar).................................... $ . 00

J. Net receipts (Line G minus Line I).............................. $ .

K. Receipts subject to sales tax

((Line F Line H) x $571,428.50)............................... $ .
L. Sales tax calculated ((Line F Line H) x $20,000)
(enter this amount on Worksheet Line 4b) ................ $ .

Online Filing Quarterly Worksheet (ST-50B) Page 1 of 3

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 FOR ONLINE
FILING ONLY
ST-50B Worksheet FOR ONLINE
FILING ONLY
Boats and Other Vessels
1st Quarter 2016 and After
RETURN INFORMATION - continued

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1. Gross receipts for quarter (to nearest dollar) Do NOT include receipts from
00

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boat/vessel sales, leases, or rentals (except receipts from January 2016)........$ .

2. Deductions (to nearest dollar) Do NOT include deductions for boat/vessel

sales, leases, or rentals (except deductions from January 2016)......................$ 00

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3. Balance subject to tax (Line 1 minus Line 2)......................................................$ . 00
4. Sales tax due
4a. Boats/vessels sold, leased, or rented for an
amount less than or equal to $571,428.49
(Line B Line C) x 3.5% ______________________

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4b. Boats/vessels sold, leased, or rented for an
amount greater than or equal to $571,428.50
(Line F Line H) x $20,000 ______________________
4c. All other transactions (Line 1 Line 2) x 7% ______________________
4d. Combined sales tax calculated

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Add Lines 4a, 4b, and 4c ______________________
4e. Combined sales tax collected on all
taxable transactions ______________________
Enter the greater of Line 4d or Line 4e..............................................................$ .

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5. Use tax due
5a. Use tax due on boats/vessels
Sold, leased, or rented for an amount Lines 6, 8, and 10 will be
less than or equal to $571,428.49 ______________________ calculated by the filing
system when you click

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5b. Use tax due on boats/vessels
Sold, leased, or rented for an amount the Calculate button
greater than or equal to $571,428.50 ______________________
5c. Use tax due on all other transactions ______________________
Enter the total of Lines 5a, 5b, and 5c)...............................................................$ .

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6. Total tax due (Line 4 plus Line 5)........................................................................$ .

7. Total monthly payments previously made...........................................................$ .

(Month 1 plus month 2 of this quarter)

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8. Quarterly amount due (Line 6 minus Line 7)......................................................$ .

9. Penalty and interest............................................................................................$ .

10. Adjusted amount due (Line 8 plus Line 9)..........................................................$ .

Online Filing Quarterly Worksheet (ST-50B) Page 2 of 3

(4/16) WORKSHEET MAY BE REPRODUCED
 FOR ONLINE
FILING ONLY
ST-50B Worksheet FOR ONLINE
FILING ONLY
Boats and Other Vessels
1st Quarter 2016 and After
PAYMENT

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If paying through this filing system, enter the information for your payment method. Note: E-check or EFT debit payments
made using an account that is funded from a financial institution outside the United States will not be accepted.

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E-check or EFT debit Credit Card
If using EFT debit, enter only account type and debit date. Visa MasterCard American Express Discover

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Bank Routing Number....... Credit Card Number.....

Account Number................ Expiration Date............ /

Type of Account................. Checking Savings Payment Amount....... $ .

Amount to be Debited..... $ . Usage Fee................ $ .

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(to be calculated by the filing system)
Payment Debit Date........... / /

CONFIRMATION
You will be assigned a Confirmation Number. Enter this number and the date in the boxes below.

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Return Confirmation Payment Confirmation Number
Number (if payment is made separately)

/ / / /

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Date Date

Filed by:_______________________________________ Filed by:_____________________________________________

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Online Filing Quarterly Worksheet (ST-50B) Page 3 of 3
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