New Jersey is reminding taxpayers that the New Jersey/New York Cooperative Interstate Tax Program ended on December 31, 2010. Since that date, any returns or payments received by the Division of Taxation have been forwarded to New York. Effective September 1, 2012, any interstate returns and payments that include New York sales tax will no longer be forwarded to New York. Instead, all sales tax payments will be applied to New Jersey sales tax accounts. If a business submits an interstate return and payment with New York tax after September 1, 2012 in error, it must apply for a refund of the overpayment with the state of New Jersey using form A-3730. (Release, New Jersey Division of Taxation, September 19, 2012)