2009 Tax Amnesty
the 2009 Tax Amnesty program in New Jersey covers:
Alcoholic Beverage Tax
Atlantic City Casino Taxes and Fees
Atlantic City Luxury Tax
Atlantic City Tourism Promotion Fee
Cape May County Tourism Sales Tax
Cigarette Tax
Corporation Business Tax
Cosmetic Medical Procedure Gross Receipts Tax
Domestic Security Fee
Estate Tax
Fur Clothing Retail Gross Receipts Tax and Fur Clothing Use Tax
Gross Income Tax
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax
Insurance Premiums Taxes
Landfill Closure and Contingency Tax
Litter Control Fee
Motor Fuels Tax
Motor Vehicle Tire Fee
9-1-1 System and Emergency Response Assessment
Nursing Home Assessment
Outdoor Advertising Fee
Petroleum Products Gross Receipts Tax
Public Community Water Systems Tax
Public Utility Excise Tax
Public Utility Franchise Tax
Public Utility Gross Receipts Tax
Railroad Franchise Tax
Railroad Property Tax
Recycling Tax
Sales and Use Tax
Sanitary Landfill Tax
Solid Waste Services Tax
Spill Compensation and Control Tax
Sports and Entertainment Facility Tax
Tobacco Products Wholesale Sales and Use Tax
Transfer Inheritance Tax
Transitional Energy Facility Assessment
UEZ and UEZ Impacted Districts Reduced Sale Tax
Uniform Transitional Utility Assessment
Not eligible for Amnesty
Any tax not administered and collected by the Division of Taxation is not eligible for Amnesty. Some examples of taxes not eligible for Amnesty are:
SOIL (Set-Off of Individual Liability) debts from agencies other than the Division of Taxation
Local Property Taxes
Fees imposed by the Secretary of State’s Office, such as the annual fee for corporations, and reinstatement fees
Payroll taxes owed to the Department of Labor [Note: Although employers report Unemployment Insurance (UI), Disability Insurance (DI), Healthcare Subsidy (HC) and Workforce Development (WF) payroll taxes on the Employer's Quarterly Report (NJ-927)
to the Department of Labor and are not eligible for NJ Tax Amnesty. The only employer-
withheld payroll tax for which liabilities are Amnesty-eligible is the New Jersey Gross
Income Tax (reported on line 7 of NJ-927).]
Federal Liabilities
Motor Carriers Road Use Taxes
Realty Transfer Fees