New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 40 - DOMESTIC SECURITY FEE
Subchapter 1 - PROVISIONS
Section 18:40-1.11 - Separate from sales or use tax
Universal Citation: NJ Admin Code 18:40-1.11
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The Domestic Security fee is separate from and in addition to any sales or use tax imposed on the cost of the rental transaction and is not to be included in the receipts subject to sales tax liability imposed pursuant to the "Sales and Use Tax Act," P.L. 1966, c.30 (54:32B-1 et seq.).
(b) The Domestic Security fee due from the rental company shall be stated separate and apart from any other rental costs, including any amounts due for sales tax, under the terms of the rental agreement and shall be designated as the "Domestic Security Fee" in the agreement made with or any invoice given to the renter.
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