The New Jersey Sales and Use Tax Act provides a Sales and Use tax exemption for zero emission vehicles (ZEVs) certified to meet the California Air Resources Board zero emission standards for a particular model year. The New Jersey Treasury’s website was recently updated with a complete list of all 2019 vehicles that qualify. You can find the list here:
The sales tax exemption is NOT applicable to partial zero emission vehicles, which include hybrids, and it is NOT applicable to labor or parts used to repair EVs.
In order to document the exemption for the sale, rental or lease of a qualified ZEV, the customer should complete an Exempt Use Certificate (ST-4) and insert the statutory reference “N.J.S.A. 54:32B-8.55” on the front of the exemption certificate.