{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.55","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.55","heading":"Sales tax, zero-emission vehicles.","body":"11.  a. (1) Receipts from sales of zero-emission vehicles sold on or after the first day of the fourth month following the effective date of P.L.2003, c.266 (C.26:2C-8.15 et al.) and before October 1, 2024 are exempt from the tax imposed under the \"Sales and Use Tax Act,\" P.L.1966, c.30 (C.54:32B-1 et seq.);\n(2)\tThere is imposed and there shall be paid a tax of 3.3125 percent on the receipts from sales of zero-emission vehicles sold on or after October 1, 2024 but before July 1, 2025; and\n(3)\tThere is imposed and there shall be paid a tax at the rate set forth in section 3 of P.L.1966, c.30 (C.54:32B-3) on the receipts from sales of zero-emission vehicles sold on or after July 1, 2025.\nb.\tThe Commissioner of Environmental Protection shall certify to the State Treasurer the make and model of those motor vehicles that are zero-emission vehicles and eligible for the exemption provided pursuant to subsection a. of this section.\nc.\tAs used in this section, \"zero-emission vehicle\" means a vehicle certified as a zero-emission vehicle pursuant to the California Air Resources Board zero-emission vehicle standards for the applicable model year, but shall not include any other type of vehicle that may be delivered by a manufacturer for sale or lease to satisfy the zero-emission vehicle requirement established by the California Air Resources Board in lieu of a vehicle that qualifies as a pure zero-emission vehicle.\nL.2003,c.266,s.11; amended 2024, c.19, s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"72f628256de3c7ad90bb940a8152fec5221a49c79b508df15e142173aea6a75d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.54","next":"us-nj/n.j.-stat.-54-32b-8.55a"},"notice":"GroundRules: Original legal text. Not legal advice."}