Official Site of The State of New Jersey

Medical Marijuana Sales and Use Tax Filing

Quarterly Sales and Use Tax Returns are due before 11:59 p.m. on the 20th day of the month after the end of the filing period. If the due date falls on a weekend or legal holiday, the return and payment are due on the following business day.

You must file a quarterly Sales Tax Return (ST-50) even if you made no taxable sales during the time period.

In addition to the quarterly return you may also be required to make monthly payments. Monthly payments are remitted by filing a monthly return (Form ST-51). You must file a monthly Sales Tax return (Form ST-51) only if:

• The amount of tax due for the month is more than $500; and
• You collected more than $30,000 in Sales and Use Tax in New Jersey during the preceding calendar year (January 1 – December 31).

You do not have to wait until the due date to file. You can file your return early for the current quarter and schedule a future payment on or before the return due date.

Sales Tax Phase Out

Beginning July 1, 2020, the current 6.625% Sales Tax rate imposed on sales of medical marijuana will be reduced. The schedule for the phase out is as follows:

• 4% on sales made between July 1, 2020, and June 30, 2021
• 2% on sales made between July 1, 2021, and June 30, 2022
• 0% on sales made on and after July 1, 2022

For more information on Sales Tax and medical marijuana, see publication TB-68, Medical Marijuana Alternative Treatment Centers.

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Applicable Laws and Rules

P.L. 2019, c. 153