Bill

Bill > A6010


NJ A6010

NJ A6010
Reduces tax rate by 50 percent on sales and use of used motor vehicles.


summary

Introduced
11/17/2025
In Committee
11/17/2025
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill reduces by 50 percent the rate of sales and use tax on the sales of used passenger motor vehicles, motorcycles, motor homes and off-road vehicles. The reduced tax rate, when applied to the current sales and use tax rate, will be 3.3125 percent of the receipt from a sale, and will apply to private sales, casual sales or sales by motor vehicle dealers. Used motor vehicles subject to the reduced tax rate are commonly referred to as secondhand, and will include motor vehicles, the title to, or possession of which has been transferred from the person who first acquired it from the manufacturer or dealer.

AI Summary

This bill reduces the sales and use tax rate by 50 percent for used motor vehicles, effectively lowering the tax from the current rate to 3.3125 percent. The reduced tax rate applies to all types of used vehicle sales, including private sales, casual sales, and sales by motor vehicle dealers. The bill defines a "used motor vehicle" as any passenger motor vehicle, motorcycle, motor home, or off-road vehicle that has been previously owned and transferred from its original purchaser from a manufacturer or dealer, commonly referred to as "secondhand" vehicles. The tax reduction will apply regardless of the sales context, meaning whether the vehicle is sold by an individual, a casual seller, or a professional motor vehicle dealer. The bill will take effect on the first day of the second month following its enactment, providing a clear timeline for implementation of the new tax rate. This legislation aims to make purchasing used vehicles more affordable by significantly reducing the sales tax burden on such transactions.

Committee Categories

Transportation and Infrastructure

Sponsors (5)

Last Action

Introduced, Referred to Assembly Transportation and Independent Authorities Committee (on 11/17/2025)

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