The New Jersey Motor Vehicle Commission (MVC) imposes a one-time 0.4% Luxury and Fuel-Inefficient Vehicle Surcharge (LFIS) 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. The New Jersey Division of Taxation does not administer this fee. Dealers are to file and pay the fee to MVC on a quarterly basis through the Division of Revenue and Enterprise Services.
The LFIS is separate from New Jersey Sales Tax. Since we do not administer the LFIS, you must contact MVC for assistance if you are requesting a refund of the LFIS.
If you are requesting a refund of New Jersey Sales Tax, you must submit Form A-3730 to us, along with the appropriate supporting documentation.
Applicable Laws and Rules
P.L. 2006, c. 39