[vc_row full_width=”stretch_row” css=”.vc_custom_1662730565327{padding-top: 250px !important;background-image: url(https:\/\/deptest.nj.gov\/drivegreen\/wp-content\/uploads\/sites\/88\/1.png?id=1354) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}”][vc_column][vc_single_image image=”118″ img_size=”medium” alignment=”right” css=”.vc_custom_1634577647245{margin-top: -250px !important;}”][\/vc_column][\/vc_row][vc_section full_width=”stretch_row” css=”.vc_custom_1634654909868{padding-bottom: 15px !important;background-color: #ffffff !important;}”][vc_row][vc_column width=”1\/2″][vc_column_text]<\/p>\n
[\/vc_column_text][vc_separator color=”green” border_width=”3″ css=”.vc_custom_1634579954800{margin-top: -40px !important;}”][\/vc_column][vc_column width=”1\/2″][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=””]Legislation enacted in New Jersey in January 2004 provides a sales tax exemption for zero emission vehicles (ZEVs), which are battery-powered or fuel-cell powered vehicles pursuant to the California Air Resources Board zero emission standards for the model year.<\/span><\/p>\n On 6\/28\/24 the Governor signed into law P.L. 2024, c.19 which\u00a0repeals the sales and use tax exemption on sales of ZEVs. Beginning October 1, 2024, sales of ZEVs are subject to tax, and the exemption will be phased-out over nine months. The schedule for the phase-out is as follows:[\/vc_column_text][vc_table vc_table_theme=”classic_green”]Period%20when%20Zero%20Emission%20Vehicles%20are%20sold,Tax%20Rate|October%201%2C%202024%20to%20June%2030%2C%202025,3.3125%25|July%201%2C%202025%20and%20on,6.625%25%20(or%20regular%20sales%20tax%20rate)[\/vc_table][vc_column_text css=””]A copy of the bill can be found here: https:\/\/www.njleg.state.nj.us\/bill-search\/2024\/A4702\/bill-text?f=A5000&n=4702_I1<\/a><\/span><\/p>\n [\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section full_width=”stretch_row” css=”.vc_custom_1652364748434{padding-bottom: 30px !important;background-image: url(https:\/\/deptest.nj.gov\/drivegreen\/wp-content\/uploads\/sites\/88\/drivegreen-banner2.png?id=218) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” el_class=”backgroundimage”][vc_row full_width=”stretch_row_content” gap=”10″ equal_height=”yes”][vc_column width=”1\/2″ css=”.vc_custom_1663094632487{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-right: 25px !important;padding-left: 25px !important;background-color: #ffffff !important;border-radius: 5px !important;}” offset=”vc_col-lg-offset-1 vc_col-lg-5″][vc_column_text]<\/p>\n The New Jersey Sales and Use Tax Act provides a sales and use tax exemption for zero emission vehicles (ZEVs), which are vehicles certified pursuant to the California Air Resources Board zero emission standards for the model year.<\/span><\/p>\n The exemption is NOT applicable to partial zero emission vehicles, which includes hybrids such as the Toyota Prius and Honda Civic Hybrid, nor does it apply to plug-in hybrids such as the Chevy Volt or Toyota Prius Prime. The exemption is also NOT applicable to labor or parts for qualified vehicles.<\/span><\/p>\n The definition of “sale” in the law includes rentals and leases. Thus, the exemption is applicable to the sale, rental or lease of a new or used zero emission motor vehicle. For light duty vehicles and neighborhood electric vehicles, the exemption is effective on and after May 1, 2004. For medium duty and heavy duty vehicles, the exemption is effective on and after March 1, 2021.<\/span><\/p>\n Motor Vehicle Dealers, Leasing and Rental Companies and Other Vendors: In order to document the exemption for the sale, lease or rental of a qualified zero emission vehicle, the customer should complete an Exempt Use Certificate (ST-4) and insert the statutory reference “N.J.S.A. 54:32B-8.55.”<\/span><\/p>\n The following vehicles have been certified by the New Jersey Department of Environmental Protection (DEP) as qualified Zero Emission Vehicles and thus, are exempt from New Jersey sales and use tax:<\/span>[\/vc_column_text][vc_tta_accordion section_title_tag=”h5″ style=”modern” color=”green” active_section=”0″ collapsible_all=”true”][vc_tta_section title=”Please select a Model Year” tab_id=”1637681353092-aa3002cc-f11b”][vc_column_text css=””]Model Year 2026<\/a><\/p>\n Model Year 2025<\/a><\/p>\n Model Year 2024<\/a><\/p>\n Model Year 2023<\/a><\/p>\n Model Year 2022<\/a><\/p>\n Model Year 2021<\/a><\/p>\n Model Year 2020<\/a><\/p>\n Model Year 2019<\/a><\/p>\n Model Year 2018<\/a><\/p>\n Model Year 2017<\/a><\/p>\n Model Year 2016<\/a><\/p>\n Model Year 2015<\/a><\/p>\n Model Year 2014<\/a><\/p>\n Model Year 2013<\/a><\/p>\n Model Year 2012<\/a><\/p>\n Model Year 2011<\/a><\/p>\n Model Year 2010<\/a><\/p>\n Model Year 2006-2009<\/a>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=”1\/2″ css=”.vc_custom_1663094611599{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-right: 25px !important;padding-left: 25px !important;background-color: #ffffff !important;border-radius: 5px !important;}” offset=”vc_col-lg-5″][vc_column_text]<\/p>\n For new vehicles:\u00a0<\/strong>Remind the dealership to complete an Exempt Use Certificate that you should keep a copy of. Make sure to cite N.J.S.A. 54:32B-8.55 as the statutory reference.<\/p>\n For used vehicles:<\/strong>\u00a0The person you are buying the vehicle from should complete the Exempt Use Certificate citing the above reference. When you go to register your vehicle at the Motor Vehicle Commission, bring the Certificate. You will need to present it at that time to be exempt from paying sales tax.<\/p>\n Email us at\u00a0Drivegreen@deptest.nj.gov<\/a>\u00a0or call (609)292-7953.<\/p>\n <\/p>\n<\/div>\n Exempt Use Certificate \u2013 Form ST-4<\/a><\/p>\n Motor Vehicle Commission Instructions<\/a><\/p>\n <\/p>\n<\/div>\nSales Tax Exemption – Zero Emission Vehicles (ZEV) (N.J.S.A. 54:32B-8.55)<\/h5>\n
How to receive your sales tax exemption:<\/h5>\n