The New Jersey/New York Cooperative Interstate Tax Program ended on December 31, 2010. Since that date, any returns/payments received by the Division have been forwarded on to the State of New York. Effective September 1, 2012, any Interstate returns and payments which include New York Sales Tax will no longer be sent to New York. All Sales Tax payments will be applied to New Jersey Sales Tax accounts. If a business erroneously submits an Interstate return and payment with New York tax after September 1, 2012, it must apply for a refund of this overpayment. The Claim for Refund (A-3730) is available on the Division’s website under Forms/Refund Forms.