N.J. Admin. Code § 18:24-7.5

Current through Register Vol. 56, No. 8, April 15, 2024

Section 18:24-7.5 - Charges in tax computation

(a) Charges for items in conjunction with the sale of a motor vehicle must be included in the amount upon which the tax is computed regardless of whether they are separately stated upon the customer's invoice. Examples include, but are not limited to:

1. Federal excise taxes;

2. Delivery or freight charges for delivery of a vehicle from a manufacturer or distributor to a dealer. Delivery charges from the dealer to his or her customer are subject to tax, if the sale of the vehicle itself is subject to tax;

3. Warranty charges and service/maintenance agreements;

4. Charges for preparation of or additional work upon a motor vehicle;

5. Charges for additional accessories or equipment placed in or attached to the motor vehicle by the dealer; and

6. Documentary service fees, which include services such as clerical services, messenger services, computer time, paperwork preparation charges, which are for the preparation and processing of title and registration documents, financing documents, etc. However, separately stated charges for the actual costs of title and registration fees imposed by the New Jersey Motor Vehicle Commission are not subject to tax.

N.J. Admin. Code § 18:24-7.5

Amended by 48 N.J.R. 824(a), effective 5/16/2016

Amended by 50 N.J.R. 907(a), effective 2/20/2018