N.J. Admin. Code § 18:40-1.4

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:40-1.4 - Rentals to government and tax exempt entities not exempt

Payment of the rental fee is required for rentals to Federal, State, county, municipal or other governmental entities, or non-governmental organizations that are tax exempt under any Federal or State laws.

Example 1: A rental company rents a motor vehicle to the County Regional High School District Board of Education, a governmental entity, for use by the Board to attend a two day State sponsored seminar on school district administration in Atlantic City. The rental company must pay the rental fee for the rental period.