Are you tax exempt?

If you operate a commercial vehicle in NJ, you just may be!

N.J.S.A. 54:32B-8.43

For a long time, New Jersey has allowed a sales tax exemption for commercial vehicles. The exemption started as a sales tax exemption for trucks over 26,000 lbs, but the law was written back when the Federal Government still had an Interstate Commerce Commission (ICC) (remember them?!?!).

Since the ICC no longer exists, the state has had to "interpret" the original law. The state is now more liberal in it's interpretation.... it includes most commercial vehicles, regardless of weight.

Check the conditions below. If you meet either one of them (you need to meet at least one), then you are tax exempt! (wooohooo!)

• The vehicle is 26,000 lbs MGVW* or more.
• It is used extensively and actively in interstate commerce.

*MGVW = Manufacturer's Gross Vehicle Weight. This is the weight the vehicle was built to carry. It is usually found on the driver's doorjamb or behind the driver's head. This may or may not be the same weight you registered the vehicle for.

If you are tax exempt, please fill out the ST-4 form above.  Fill in the form completely, and fax it back to us!

Questions?  Just call!

If you do not go out of state, you are not eligible. If you do go out of state, you are eligible.

 

Yes. The vehicle size doesn't matter if the vehicle is used exclusively and actively in interstate commerce.

 

No. New Jersey provides an exemption for most parts used during the repair of an eligible vehicle. Not all items are exempt. Some notable exceptions (items that are taxable) include:

• Labor
• Safety items (roadside triangles, chain binders, load bars, etc)
• Greases, lubricants & fluid
  For a complete list, please refer to the official NJ Division of Taxation list.