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New Jersey Division of Taxation T AX EPIC Making Mail-Order and Internet Sales Making Mail-Order and Internet Sales Bulletin S&U-5 Introduction Registration If you operate a business in New Jersey
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S amp U 5 refers to the Sales and Use Tax Return form.
Businesses and individuals who have collected sales tax are required to file S amp U 5.
To fill out S amp U 5, you need to provide information about your sales and use tax collected, as well as any exemptions or credits.
The purpose of S amp U 5 is to report and remit sales and use tax collected by businesses and individuals.
Information such as sales tax collected, use tax owed, exemptions claimed, and any credits applied must be reported on S amp U 5.
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