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Luxury and Fuel Inefficient Surcharge (LFIS)

Note to new car dealers: The Division of Revenue now accepts LFIS payments online through the Dealer's Online Report and Payment Service

New car dealerships are responsible for collecting a 0.4% surcharge on the sale of new passenger vehicles, light trucks, SUVs, or vans for which either of the following conditions appy:
  1. The gross sales/lease price of the new vehicle is $45,000 or greater, before trade-in, manufacturers rebates, or additional Person(s) with a disability driver adaptive equipment
  2. The new vehicle has an average EPA mile/gallon (city and highway) rating of less than 19
If you made any sales July 15-22, 2006 that are subject to this Luxury and Fuel Inefficient Surcharge (LFIS), you must retroactively complete the form "Application for Certificate of Ownership for a New Vehicle" and mail

NJ-MVC, Operations Support
PO Box 681
Trenton, NJ 08666-0681

New vehicle sales paperwork will be rejected without this form.