The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page

Notice to Limousine Operators
(P.L. 2017, c.27) Effective May 1, 2017

P.L. 2017, c.27, which Governor Christie signed into law on February 1, 2017, repealed the imposition of sales and use tax on limousine transportation services imposed under N.J.S.A. 54:32B-3(b)(13). As a result, effective May 1, 2017, sellers of limousine transportation services should not charge sales tax on those services. Sellers of limousine transportation services must continue to collect and remit sales and use tax on limousine transportation services that start and end in New Jersey before May 1, 2017. 

For purposes of the Sales and Use Tax Act, a limousine is an automobile, motor car or other vehicle (including vehicles known as “black cars”) that has seating capacity for not more than 14 passengers.

P.L. 2017, c.27 did not repeal N.J.S.A. 54:32B-8.52 with regard to the sale of limousines, repair services, and parts. The sale of a limousine to a person licensed to operate a limousine service remains exempt from sales and use tax. Repair services and replacement parts for limousines also remain exempt. 

Last Updated: Wednesday, 04/12/17

Taxation: Home | Legislature | Judiciary | Revenue | IRS
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification