N.J. Admin. Code § 18:24-7.3

Current through Register Vol. 56, No. 23, December 2, 2024

Section 18:24-7.3 - Tax payment prerequisite to registration

(a) The purchaser or user of a motor vehicle, as well as the seller thereof, is responsible for the payment of tax due on the sale at retail or taxable use of a motor vehicle required to be registered with the Motor Vehicle Commission.

(b) Under the provisions of 54:32B-13, the Chairperson of the Motor Vehicle Commission shall not issue a registration certificate for any motor vehicle, (except in the case of a renewal of registration by the same owner) unless proof has been furnished that the tax, with respect to the sale of the motor vehicle to the registrant or his or her use thereof has been paid or that no such tax is due.

(c) Whether or not the motor vehicle is required to be registered with the Motor Vehicle Commission, a registered motor vehicle dealer or seller must collect the tax from the purchaser, if any such tax is due, and must remit the same to the Division of Taxation, unless the purchaser issues the dealer or seller a fully completed exemption certificate.

N.J. Admin. Code § 18:24-7.3

Amended by 48 N.J.R. 824(a), effective 5/16/2016