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Division of Taxation

Domestic Security Fee

The Domestic Security Fee is imposed on motor vehicle rental companies in New Jersey for each day or part of a day that a motor vehicle is rented. It is assessed at the rate of $5 per day for all motor vehicle rental companies doing business in this State. The fee applies only to the first 28 days of a rental agreement with the same renter, even if the actual rental extends beyond 28 days ($140 maximum fee).

Applicable Laws and Rules

N.J.A.C. 18:40-1.1—18:40-1.12, P.L. 2002, C. 34


Last Updated: Tuesday, 04/26/22