State Seal New Jersey Motor Vehicle Commission

Translate disclaimer

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 apply:

  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.

New vehicle sales paperwork will be rejected without this form.