New Jersey § 39:3-8

§ 39:3-8.

a. In addition to the motor vehicle registration fees imposed pursuant to the provisions

of chapter 3 of Title 39 of the Revised Statutes, the chief administrator shall, as

a condition for the issuance and filing of a certificate of ownership pursuant to R.S.39:10-11 , impose and collect an additional fee for any new passenger automobile having: (1) A sales price or lease price of $45,000 or more, prior to any credit or offset

of that sales price or lease price resulting from any rebate or trade-in which lowers

the price of the passenger automobile to less than $45,000, or (2) An Environmental Protection Administration average fuel efficiency rating of less

than 19 miles per gallon. b. The additional fee authorized under subsection a. of this section shall be determined

by multiplying the sales price or lease price for the new passenger automobile, prior

to any credit or offset for any rebate or trade-in, by 0.4 percent. The fee imposed under this section shall be separately stated on any bill, receipt,

invoice or similar document provided to the purchaser and shall not be subject to

the retail sales taxes imposed under the provisions of the “Sales and Use Tax Act,”

P.L.1966, c. 30 ( C.54:32B-1 et seq. ). c. In the case of a new passenger automobile purchased or leased in New Jersey, the

fee shall be collected by the person required to collect the retail sales tax imposed

on that motor vehicle pursuant to subsection a. of section 3 of P.L.1966, c.30 ( C.54:32B-3 ). That person shall be personally liable for collecting, reporting and remitting the

fee in a manner prescribed by the chief administrator. In the case of a new passenger automobile purchased or leased in a jurisdiction other

than New Jersey, the fee and any forms required by the chief administrator shall be

remitted directly to the chief administrator. If the seller or lessor of the new passenger automobile in that other jurisdiction

is required to collect the retail sales tax imposed on that motor vehicle pursuant

to subsection a. of section 3 of P.L.1966, c. 30 (C.54: 32B-3) and is authorized to

apply for the issuance and filing of a certificate of ownership pursuant to R.S.39:10-11 , that seller or lessor may collect, report and remit the fee in a manner prescribed

by the chief administrator. d. The fee authorized under this section shall not be imposed on the sale or lease

of any new passenger automobile having a sale price or lease price, as the case may

be, over $45,000 that: (1) Has an Environmental Protection Administration average fuel efficiency rating

of 40 or more miles per gallon; or (2) Is certified as a zero emission vehicle by the Commissioner of Environmental Protection

pursuant to the provisions of P.L.2003, c. 266 ( C.26:2C-8.15 et al.). e. The chief administrator, in accordance with the provisions of the “ Administrative Procedure Act ,” P.L.1968, c. 410 ( C.52:14B-1 et seq. ), shall promulgate rules and regulations to effectuate the purposes of this act.