New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 7 - MOTOR VEHICLES
Section 18:24-7.5 - Charges in tax computation
Universal Citation: NJ Admin Code 18:24-7.5
Current through Register Vol. 56, No. 18, September 16, 2024
(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.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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