New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 40 - DOMESTIC SECURITY FEE
Subchapter 1 - PROVISIONS
Section 18:40-1.10 - Quarterly reporting and method of payment

(a) All fees due from a motor vehicle rental company shall be paid on a quarterly basis and are due no later than the last day of the month following the end of the quarter. The fees shall be reported on return form DSF-100 which shall be filed using an internet based application on the Division of Taxation website www.state.nj.us/treasury/taxation.

Example 1: A 20-day rental agreement commences September 2nd and expires on September 22nd. The entire rental agreement period falls within the quarter ending September 30th, so that the return with payment of fees must be filed by the end of the month following that quarter (that is, by October 31st).

Example 2: A 20-day rental agreement commences September 22nd and expires on October 12th. Although eight days of the rental agreement fall within the quarter ending September 30th, the return with payment of fees for the entire 20-day rental period accrues in the quarter for October 1st through December 31st, and is not required to be filed until the end of the month following that quarter (that is, by January 31st of the following year).

(b) A return should be filed regardless of whether rentals were made in any particular quarter.

(c) Payments are to be made by E-check or credit card at the Division's website or by telephonic application by calling the Division of Taxation.