Notice to All Motor Vehicle Rental Companies

Notice to All Motor Vehicle Rental Companies
Note: Updated by Technical Bulletin TB-47(R2), Domestic Security Fee: Motor Vehicle
Rentals
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Domestic Security Fee
Notice to Motor Vehicle Rental Company Businesses
July 10, 2006
New legislation (A-4715) passed and adopted on July 8, 2006, amends P.L. 2003, c.
34, § 54, by providing for an increase in the daily rental fee imposed on motor vehicle
rental companies from $2.00 to $5.00 for each day or part thereof that a motor vehicle
is rented under rental agreements of not more than 28 days. The increased fee must
be separately stated on the agreement and applies with respect to certain motor
vehicle rental agreements in New Jersey entered into on or after July 8, 2006. The fee
is separate from and in addition to any sales tax imposed on the cost of the rental
transaction and is not to be included in the receipts subject to sales tax liability. The
fee is to be paid to the Division of Taxation for deposit in the General Fund of the
New Jersey Domestic Security Account.
Administrative Code regulation N.J.A.C. 18:40-1.1 providing guidelines and
procedures for the implementation of the above legislation will be amended to set
forth the increased fee. Forms and instructions are available online. The increased fee
will be paid on a quarterly basis due the last day of the month next following the
close of the calendar quarter.
Important: All inquiries concerning the fee should be directed to: New Jersey Division
of Taxation, 50 Barrack Street, P.O. Box 269, Trenton, New Jersey 08695-0269 or by
e-mail
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