NJ Division of Taxation

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data-deeplink="tab6" data-toggle="tab" href="#tab6" role="tab" aria-controls="tab6" aria-selected="false">Cigarette Tax (Individuals) <i class="fas fa-plus-circle"></i></button> </li>  </ul>  <div class="tab-content" id="myTabContent">  <div class="tab-pane fade show active" id="tab1" data-deeplink="tab1" role="tabpanel" aria-labelledby="tab1-tab"><br> <h5>Individuals</h5> <p class="mt-5">First time paper filers are required to mail in a payment. See Option C.</p> <p>Online filers can use this electronic payment system once their return has been accepted and processed.</p> <p>If you are using a tax preparer or third-party software provider to file your return, check with them to make sure a payment has not already been scheduled to avoid making a duplicate payment.</p> <div class="container-fluid"> <div class="row x-no-gutters justify-content-center my-5"> <div class="col-xl-12 col-lg-12 col-md-12 col-sm-12 col-xs-12"> <div class="card-deck"> <div class="card"> <div class="card-header text-center bg-treas"> <p><i class="fas fa-credit-card fa-3x"></i><br> Option A</p> </div> <div class="card-body"> <p class="card-text"> <ul> <li>Pay a tax balance</li> <li>Make an extension payment</li> <li>Make an estimated tax payment</li> <li>Pay Senior Freeze (Property Tax Reimbursement) bills</li> <li>Pay ANCHOR Benefit bills</li> </ul> </p> </div> <div class="card-footer text-center bg-light"><a href="https://www1.state.nj.us/TYTR_RevTaxPortal/jsp/IndTaxLoginJsp.jsp" target="_blank" aria-label="Make a Payment Option A"> <button type="button" class="btn bg-treas">Make a Payment <i class="fas fa-angle-right"></i> </button> </a></div> </div> <div class="card"> <div class="card-header text-center bg-treas"> <p><i class="fas fa-file-invoice-dollar fa-3x"></i><br> Option B</p> </div> <div class="card-body"> <p class="card-text"> <ul> <li>If your notice directs you to choose Option B to make a payment.</li> </ul> </p> </div> <div class="card-footer text-center bg-light"><a href="https://www1.state.nj.us/TYTR_TaxDebts/JSP/LoginType.jsp" target="_blank" aria-label="Make a Payment Option B"> <button type="button" class="btn bg-treas">Make a Payment <i class="fas fa-angle-right"></i> </button> </a></div> </div> <div class="card"> <div class="card-header text-center bg-treas"> <p><i class="fas fa-mail-bulk fa-3x"></i><br> Option C</p> </div> <div class="card-body"> <p class="card-text"> <ul> <li>First time paper filers are required to mail in a payment.</li> <li>You can choose to pay by <strong>check or money order</strong> instead of electronically.</li> </ul> </p> </div> <div class="card-footer text-center bg-light"><a href="njit18.shtml" aria-label="Make a Payment Where to Mail Your Payments"> <button type="button" class="btn bg-treas">Where to Mail Your Payments <i class="fas fa-angle-right"></i> </button> </a></div> </div> </div> </div> </div> </div> </div>   <div class="tab-pane fade" id="tab2" data-deeplink="tab2" role="tabpanel" aria-labelledby="tab2-tab"><br> <h5>Approved Payment Plans</h5> <p class="mt-5">If you are an individual, and currently on an approved payment plan, use the below options to make your payment.</p> <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_TaxDebts/JSP/LoginType.jsp" target="_blank"> <p><i class="fas fa-credit-card fa-3x"></i></p> <p>Electronic Check Payment </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_RevTaxPortal/jsp/IndTaxLoginJsp.jsp" target="_blank"> <p><i class="fas fa-money-check fa-3x"></i></p> <p>Credit Card Payment </p> </a> </div> </div> </div>  <div class="col-xl-10 col-lg-12 col-md-12 col-sm-12 col-xs-12 mt-5"><a href="https://www1.state.nj.us/TYTR_TaxDebts/JSP/LoginType.jsp" target="_blank">Payment Plan Tax Debt Lookup and Payment History</a></div>  </div> </div>   <div class="tab-pane fade" id="tab3" data-deeplink="tab3" role="tabpanel" aria-labelledby="tab3-tab"><br> <h5>Business Taxes (Including Self-Employed)</h5> <div class="container-fluid"> <div class="row x-no-gutters justify-content-center"> <div class="col-xl-12 col-lg-12 col-md-12 col-sm-12 col-xs-12"> <div class="row my-5">  <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_TaxDebts/JSP/LoginType.jsp" target="_blank"> <p><i class="fas fa-search-dollar fa-3x"></i></p> <p>View/Pay Tax Balance </p> </a> </div> </div> </div>   <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="businesses/payroll/payroll-filing.shtml"> <p><i class="fas fa-money-bill-alt fa-3x"></i></p> <p>Employer Payroll Tax</p> </a> </div> </div> </div>   <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=43" target="_blank"> <p><i class="fas fa-handshake fa-3x"></i></p> <p>Partnerships</p> </a> </div> </div> </div>  </div> <div class="row my-5">  <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="baitpte/index.shtml"> <p><i class="fas fa-file-invoice fa-3x"></i></p> <p>Pass-Through Business Alternative Income Tax (PTE/BAIT)</p> </a> </div> </div> </div>   <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-shopping-cart fa-3x"></i></p> <p>Sales and Use Tax</p> </a> </div> </div> </div>   <div class="col-xl-4 col-lg-4 col-md-4 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=20" target="_blank"> <p><i class="fas fa-building fa-3x"></i></p> <p>Corporation Business Tax</p> </a> </div> </div> </div>  </div> <hr> <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-ambulance fa-3x"></i></p> <p>9-1-1 System and Emergency Response Fee</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=54" target="_blank"> <p><i class="fas fa-ticket-alt fa-3x"></i></p> <p>Admissions Surcharge </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-wine-bottle fa-3x"></i></p> <p>Alcoholic Beverage Tax </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-file-invoice-dollar fa-3x"></i></p> <p>Atlantic City Luxury and Sales Tax</p> </a> </div> </div> </div>  </div> <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p> <i class="fas fa-store-alt fa-3x"></i></p> <p>Cape May County Tourism Sales Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-dice fa-3x"></i></p> <p>Casino Gross Revenue Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-luggage-cart fa-3x"></i></p> <p>Casino Hotel Room Fee</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-h-square fa-3x"></i></p> <p>Casino Hotel Room Occupancy Surcharge </p> </a> </div> </div> </div>  </div> <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-smoking fa-3x"></i></p> <p>Cigarette Tax </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-briefcase fa-3x"></i></p> <p>Corporate Business Tax Banking and Financial Institutions </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-car-alt fa-3x"></i></p> <p>Domestic Security Fee </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-hotel fa-3x"></i></p> <p>Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax </p> </a> </div> </div> </div>  </div> <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-file-contract fa-3x"></i></p> <p>Insurance Premiums Tax </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="taxportal/"> <p><i class="fas fa-trash-alt fa-3x"></i></p> <p>Litter Control Fee</p> </a> </div> </div> </div>  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=S3" target="_blank"> <p><i class="fas fa-gas-pump fa-3x"></i></p> <p>Luxury and Fuel Inefficient Vehicle Surcharge</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-concierge-bell fa-3x"></i></p> <p>Meadowlands Regional Hotel Use Assessment </p> </a> </div> </div> </div> </div>  <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark d-block bg-treas same"> <div class="card-body bg-treas"> <p align="center"><i class="fas fa-truck fa-3x"></i></p>  <div id="accordion" class="accordion2"> <div class="card mb-0"> <div class="tax-card-accord collapsed" data-toggle="collapse" data-parent="#accordion" href="#collapseThree"> <a class="card-title-tax" data-toggle="collapse" data-parent="#accordion" href="#collapseThree" aria-expanded="true" aria-controls="collapseThree">Motor Fuels Tax</a> </div> <div id="collapseThree" class="card-body collapse" data-parent="#accordion" > <div class="card-body m-0 p-0"> <ul class="accord"> <a href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=30" target="_blank"> <li>Distributors</li> </a> <a href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=35" target="_blank"> <li>Retailers</li> </a> <a href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=36" target="_blank"> <li>Suppliers</li> </a> <a href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=99" target="_blank"> <li>Terminal Operator</li> </a> </ul> </div> </div> </div> </div>  </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-car-alt fa-3x"></i></p> <p>Motor Vehicle Tire Fee </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-dice-five fa-3x"></i></p> <p>Multi-Casino Progressive Slot Machine Revenue Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=79" target="_blank"> <p><i class="fas fa-clinic-medical fa-3x"></i></p> <p>Nursing Home Assessment</p> </a> </div> </div> </div> </div>  <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-glass-cheers fa-3x"></i></p> <p>Out-Of-State Winery License For Direct Ship Wine Sales to New Jersey </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-oil-can fa-3x"></i></p> <p>Petroleum Products Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-car-side fa-3x"></i></p> <p>Prearranged Ride Surcharge</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-water fa-3x"></i></p> <p>Public Community Water System Tax</p> </a> </div> </div> </div> </div>  <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-plug fa-3x"></i></p> <p>Public Utility Taxes</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-laptop-house fa-3x"></i></p> <p>Realty Transfer Fee </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?taxcode=65" target="_blank"> <p><i class="fas fa-recycle fa-3x"></i></p> <p>Recycling Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-shopping-cart fa-3x"></i></p> <p>Salem Sales and Use Tax</p> </a> </div> </div> </div> </div>  <div class="row my-5">  <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-warehouse fa-3x"></i></p> <p>Sanitary Landfill Tax </p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="/treasury/taxation/taxportal/"> <p><i class="fas fa-cannabis fa-3x"></i></p> <p>Social Equity Excise Fee (SEEF)</p> </a> </div> </div> </div>    <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card border-dark text-center d-block bg-treas same"> <div class="card-body bg-treas"> <a class="text-white" href="https://www1.state.nj.us/TYTR_BusinessFilings/jsp/WebPmt/WebPmtLogin.jsp" target="_blank"> <p><i class="fas fa-paste fa-3x"></i></p> <p>Spill Compensation and Control Tax</p> </a> </div> </div> </div>   <div class="col-xl-3 col-lg-3 col-md-3 col-sm-12 col-xs-12"> <div class="card 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