Natural Gas customers in New Jersey will no longer be able to participate in the Direct Payment Permit Program, as it expires December 31, 2002. Beginning January 1, 2003, all retail sales of natural gas delivered in New Jersey must include the 6% sales tax in the customer’s rate. The tax must not be separately stated on the customer’s bill. The 2002 Annual Sales Tax-Energy Return (ST-18EN) will be the final return filed and the first of which will be due February 20, 2003. (Division of Taxation, NJ, Notice to all natural gas vendors, October 31, 2002)