New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 40 - DOMESTIC SECURITY FEE
Subchapter 1 - PROVISIONS
Section 18:40-1.5 - Complimentary rentals
Universal Citation: NJ Admin Code 18:40-1.5
Current through Register Vol. 56, No. 18, September 16, 2024
No rental fee is due and owing for any complimentary rentals. Such an agreement does not require the customer to pay a charge directly related to the use of the vehicle. A complimentary rental is done strictly as a courtesy to the customer. Discounted rentals, however, are not complimentary.
Example 1: A rental company rents out a motor vehicle under a rental agreement providing for several additional "free" days of rental. The free days are considered a discount, and a rental fee is due for those days as well as for the days that are charged by the rental company.
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