N.J. Admin. Code § 18:24-7.1
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Dealer of manufactured and mobile homes, trailers, or housetrailers" means any person who sells manufactured and mobile homes, trailers, or housetrailers, and other tangible personal property in New Jersey in the regular course of business and who is registered as a seller with the Division of Taxation, whether or not licensed as a motor vehicle dealer with the Motor Vehicle Commission.
"First sale" means a retail sale as defined by the Sales and Use Tax Act.
"Gross vehicle weight rating" means the value specified by the manufacturer as the loaded weight of the single or combination vehicle and, if the manufacturer has not specified a value for a towed vehicle, means the value specified for the towing vehicle plus the loaded weight of the towed unit.
"Lease or rental" means any transfer of possession or control of tangible personal property, for a fixed or indeterminate term, for consideration.
"Manufactured or mobile home" means a unit of housing, which consists of one or more transportable sections that are substantially constructed off site and, if more than one section, are joined together on site; is built on a permanent chassis; is designed to be used, when connected to utilities, as a dwelling on a permanent or nonpermanent foundation; and is manufactured in accordance with the standards promulgated for a manufactured home pursuant to the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. §§ 5401 et seq., and the standards promulgated for a manufactured or mobile home pursuant to the State Uniform Construction Code Act, N.J.S.A. 54:27D-119 et seq.
"Manufacturer's invoice price" means the price charged by the manufacturer to a purchaser for a new manufactured or mobile home, including any amount for which credit is allowed by the manufacturer to the purchaser, the charge for the manufacturer-installed accessories, options, components, or other taxable tangible personal property, without any deduction for expenses, early payment discounts, or the value of a trade-in.
"Motor vehicle" means all vehicles propelled other than by muscular power (except such vehicles that run only upon rails or tracks), trailers, semitrailers, housetrailers, or any other type of vehicle drawn by a motor-driven vehicle, and motorcycles, designed for operation on public highways.
"Motor vehicle" as defined in the Sales and Use Tax Act and used in this subchapter includes all vehicles propelled otherwise than by muscular power (except such vehicles as run only upon rails or tracks), trailers, semitrailers, housetrailers, or any other type of vehicle drawn by a motordriven vehicle, and motorcycles, designed for operation on public highways.
"Motor Vehicle Commission" means the Motor Vehicle Commission of the Department of Transportation, State of New Jersey.
"New manufactured or mobile home" means only a newly manufactured unit.
"Place of abode" means a dwelling place maintained by a person, or by another for him or her, whether or not owned by such person, other than on a temporary or transient basis. The dwelling may be a house, apartment, or flat, a room, including a room in a hotel, motel, boarding house or club, or at a residence hall operated by an educational or charitable institution, barracks, billets, or other housing provided by the Armed Forces of the United States, or a trailer, mobile home, house boat, or any other premises.
"Semitrailer" means every vehicle with or without motor-driven 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 rest upon or is carried by another vehicle.
"Trailer" means every vehicle with or without motor-driven power, other than a pole trailer, designed for carrying persons or property, and for being drawn by a motor vehicle, and so constructed that no part of its weight rests upon the towing vehicle.
"Truck" means every motor vehicle designed, used, or maintained primarily for the transportation of property.
"Truck tractor" means every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn.
"Used manufactured or mobile home" means a unit that has become what is commonly known as "second hand" within the ordinary meaning thereof.
"Vehicle used in combination therewith" means and includes motor-drawn vehicles, such as trailers, semitrailers, or pole trailers.
N.J. Admin. Code § 18:24-7.1