N.J. Admin. Code § 18:40-1.11

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:40-1.11 - Separate from sales or use tax

(a) The Domestic Security fee is separate from and in addition to any sales or use tax imposed on the cost of the rental transaction and is not to be included in the receipts subject to sales tax liability imposed pursuant to the "Sales and Use Tax Act," P.L. 1966, c.30 (N.J.S.A. 54:32B-1 et seq.).

(b) The Domestic Security fee due from the rental company shall be stated separate and apart from any other rental costs, including any amounts due for sales tax, under the terms of the rental agreement and shall be designated as the "Domestic Security Fee" in the agreement made with or any invoice given to the renter.