When the 1120S transfers to a NJ CBT-100S, it shows Gross Receipts but calculates only the minimum tax. It leaves it to the preparer to record the Gross Receipts on Page 6 under Gross Receipts from Tangible Personal Property transferred in NJ. You would expect the program to calculate the tax based on Gross Receipts from the 1120S,  but it doesn't. The personal property I refer is bread- bread delivery to retailers. Anyone have similar problems or suggestions?