New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 40 - DOMESTIC SECURITY FEE
Subchapter 1 - PROVISIONS
Section 18:40-1.2 - Definitions

The following words and terms, when used in this and subsequent subchapters, shall have the following meanings, unless the context clearly indicates otherwise:

"Complimentary rental" means a rental for which the renter or any person on his or her behalf pays no consideration or any charge or does not reimburse any expenses of the rental company, such as, but not limited to, insurance coverage associated with the rental.

"Lease agreement" means any agreement for a stated term of more than 28 days that requires the party leasing from a rental company, as defined in this section, to pay for State motor vehicle registration, to maintain the vehicle for ordinary wear and tear at his or her own expense, and to purchase liability and casualty insurance for the vehicle.

"Rental agreement" means any agreement or invoice for the rental of a motor vehicle.

"Rental company" means any individual, business, or other entity or person engaged in the business of renting motor vehicles, whether or not that is the sole business of the company.

"Rental day" means midnight to midnight or a 24-hour period commencing at the time of day fixed by the parties for the start of the rental period should the rental agreement specifically provide for it. A rental agreement which is for only a part of a day shall be treated as a whole day.

"Rental motor vehicle" means a passenger automobile, truck or semitrailer that is rented without a driver and designed for use in the transportation of persons or property on the public roadways, other than for transportation of commercial freight. Such vehicles include, but are not limited to:

1. Buses (not used for commuting/ridesharing purposes);

2. Dump trucks and truck cranes (if these vehicles have to be registered/license-plated under State motor vehicle laws in order to be operated and driven on the open highway);

3. Hearses;

4. Ice cream trucks (where the product is sold directly off the truck to the ultimate consumer);

5. Limousines;

6. Loaner vehicles from a car dealership, whether a cost is paid by the renter or dealership (except where the rental is strictly complimentary, that is, where a vehicle is lent from a car dealership at no cost, whatsoever);

7. Recreational vehicles, whether self-powered, trailered or towed;

8. Semitrailers, including utility trailers and every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle. This also includes the rental of a trailer used for storage if it is designed for carrying persons or property, drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle;

9. Trucks, including those used for the transportation of non-business property, but not those rented for the transportation of commercial freight, whether the renter is transporting its own goods or the goods of a third party; and

10. Vans (except those rented for organized commuter vanpools of seven to 15 passengers, one of whom is the driver).

"Renter" means an individual, business, or any other entity that enters into a rental agreement to rent a motor vehicle from a rental company.

"Third party" means, other than the renter, an individual, business or any other entity, including a manufacturer, who pays for the rental or reimburses the rental company for the fee.