Here is THE LIST of tax-exempt parts. (Under NJ P.L. 1990, c 115)
When you hear someone say "big trucks don't pay tax on repairs," they are partially correct.
Many big truck parts are exempt from sales tax, but NOT ALL PARTS.
Additionally, labor is taxable. Even worse...if your repair shop bills you "per job" (if they do not separate parts from labor; for example, if their invoice says: "$932.86 for parts and labor to replace failed thingamjigee"), then the whole job is taxable. Oh noes! Ask the repair shop to break out parts and labor separately. Then, use this list as a guide to determine which parts are tax-exempt.
This list is the "official" list from the New Jersey Division of Taxation. It is referred to as "Table 3" in the documentation we originally received from the State of New Jersey (but we've never seen a Table 1 or Table 2...).
Whoa! This list contains some really "odd (old) named" parts...! (This list was written back in 1981 and uses old terminology or refers to parts no longer used on trucks...)
This is the EXACT list as provided to the New Jersey Motor Truck Association on November 21, 1990. (see notice to right, this list was attached to the notice.)
Are you tax exempt? Find out here. (links to our "Sales Tax" page)
Flat Rate Labor Charges Labor Charges are taxable. Tax exemption is limited to repair and replacement parts invoiced separately ("broken out from labor"). If parts are not listed separately, the entire invoice is taxable.)
Taxable
Fog Lamps
Exempt
Fuel Pumps
Exempt
Fuses (road emergency warning lights)
Taxable
Fuses (ignition and elect. wiring system)
Exempt
Gas Caps
Exempt
Gas Filters
Exempt
Gauges (oil, temperature, pressure, ampere, etc.)
Exempt
Gears (transmission, etc.)
Exempt
Grease (lube, transmission and rear)
Taxable
Head Lamps
Exempt
Heaters and Parts
Exempt
Hoses (cooling, hydraulic etc. when part of vehicle)
Exempt
Hubdometers
Exempt
Hydraulic Gates & Lifts
Exempt
I. C. C. Road Kits
Taxable
Ignition Systems (parts, wires, etc.)
Exempt
Jumper Cables
Taxable
Mirrors
Exempt
Motors (electric, vacuum, etc.)
Exempt
Motor Mounts
Exempt
Motor Oil
Taxable
Mud Flaps
Exempt
Mufflers
Exempt
Nuts and Bolts (exemption applies only to nuts and bolts specifically manufactured for a vehicle)
Exempt
"O" Rings
Exempt
Oil Cans
Taxable
Oil Filters
Exempt
Oil Seals
Exempt
Paint (limited to repair and maintenance of vehicle - does not apply to lettering, signs, etc.)
Exempt
Parts (ignition)
Exempt
P.C. Valves
Exempt
Permatex
Taxable
Piston Rings
Exempt
Safety Equipment
Taxable
Seats (and parts)
Exempt
Shock Absorbers
Exempt
Solders
Taxable
Spark Plugs
Exempt
Speed-Dry
Taxable
Spot Lights (mounted on trucks)
Exempt
Starter Drives
Taxable
Stop Leak
Taxable
Switches (lights, ignition, etc.)
Exempt
Tachographs (limited to unit - not graphs)
Exempt
Tail Pipes
Exempt
Thermostats
Exempt
Tire Chains
Taxable
Tire Plugs
Exempt
Tires
Exempt
Tools
Exempt
Trailer Hitches
Exempt
Universal Joints
Exempt
Valve Seals
Exempt
Valves and Valve Lifters
Exempt
Winches (on vehicle)
Exempt
Windshield Wiper Blades
Exempt
Wire (ignition, electrical where integral part of vehicle)
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