New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 40 - DOMESTIC SECURITY FEE
Subchapter 1 - PROVISIONS
Section 18:40-1.9 - Out-of-State rental

The Domestic Security fee applies to rentals made from business locations in New Jersey, whether or not the renter removes the vehicle from and returns it to New Jersey. It does not apply to a rental transaction where a vehicle is rented from outside New Jersey and returned by the renter to a rental company location in New Jersey.

Example 1: A rental company rents a motor vehicle to a renter for 15 days use out of State. Upon commencement of the rental period, the renter immediately removes the vehicle out of State for the balance of the rental period and returns the vehicle to an out-of-State location. The rental company owes a Domestic Security fee for 15 days. If, however, the rental company rents a vehicle from an out-of-State location and the renter returns the vehicle to a location in New Jersey, no fee is owed on the rental period. Location of the rental company from where the vehicle is rented, not location of use or the amount of time a vehicle may be used out of State, determines whether a Domestic Security fee is owed.