Back
to top

Division of Taxation

Luxury and Fuel-Inefficient Vehicle Surcharge Overview

Description
P.L. 2006, c. 39, enacted on July 8, 2006, imposes a one-time 0.4% fee on ownership of new passenger automobiles with a sales price or lease price of at least $45,000 or a fuel efficiency rating of less than 19 miles per gallon.

Last Updated: Thursday, 10/01/20