1. SalesTaxHandbook
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  3. Taxability in New Jersey
  4. Taxability of Leases and Rentals

New Jersey Sales Tax on Leases and Rentals New Jersey: Sales Tax Handbook

New Jersey:

Are Leases and Rentals subject to sales tax?

While New Jersey's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in New Jersey, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in New Jersey.

Motor Vehicles
TAXABLE
In the state of New Jersey, any rentals which were for a minimum of 28 days will be subject to an additional fee. Any leases or rentals of new or used zero-emission vehicles is considered to be exempt.
Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in New Jersey.

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