New Jersey Annual Reports are documents filed by businesses, organizations and other entities with the New Jersey State Division of Revenue. They provide a summary of the business’s financial activities for the year, including income, expenses, assets, and liabilities. There are three types of annual reports: Corporation Business Tax (CBT), Unincorporated Business Tax (BT), and Sales and Use Tax (BUT). The CBT and BT reports are required for all businesses and organizations in New Jersey, while the BUT report is only required for businesses that are engaged in the sale of taxable goods and services. All New Jersey Annual Reports must be filed by the due date in order to remain in compliance with state law.