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. For medium duty and heavy duty vehicles, the exemption is effective on and after March 1, 2021. For light duty vehicles and neighborhood electric vehicles, the exemption is effective on and after May 1, 2004. Thus, the exemption is applicable to the sale, rental or lease of a new or used zero emission motor vehicle. The definition of “sale” in the law includes rentals and leases. The exemption is also NOT applicable to labor or parts for qualified vehicles. 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. Plug-in hybrid electric vehicles (PHEVs) can do short trips on an electric. Like EVs, hydrogen fuel cell electric vehicles (HEVs) also use an electric motor to run but use hydrogen as a fuel base instead of electricity. These run entirely on a rechargeable battery. 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. Electric vehicles or EVs are the most common types of zero emissions vehicles. Sales Tax Exemption – Zero Emission Vehicles (ZEV) (N.J.S.A.
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