Bill

Bill > A576


NJ A576

NJ A576
Exempts retail sales of used motor vehicles from New Jersey sales and use tax.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill exempts retail sales of used motor vehicles from the New Jersey sales and use tax. Used motor vehicles exempt from tax are passenger motor vehicles, motorcycles, motor homes and off-road vehicles, title to, or possession of which has been transferred from the person who first acquired it from the manufacturer or dealer, and so used as to become what is commonly known as a secondhand motor vehicle. The tax exemption will apply to the sales tax and the use tax applied to out of State purchases and will apply to all sales whether by private sale, casual sale or sale by a motor vehicle dealer.

AI Summary

This bill exempts the retail sale of used motor vehicles from New Jersey's sales and use tax, meaning that when you buy a pre-owned car, motorcycle, motor home, or off-road vehicle, you will no longer have to pay this tax. A "used motor vehicle" is defined as any passenger vehicle, motorcycle, motor home, or off-road vehicle that has already been owned and used by someone other than the original manufacturer or dealer, and is therefore considered "secondhand." This exemption applies to all types of sales, whether you buy from a private individual, through a casual sale, or from a licensed motor vehicle dealer, and it covers both the sales tax and the use tax for items purchased out of state. The exemption will become effective on the first day of the second month following the bill's enactment.

Committee Categories

Transportation and Infrastructure

Sponsors (5)

Last Action

Introduced, Referred to Assembly Transportation and Independent Authorities Committee (on 01/13/2026)

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