Official Site of The State of New Jersey

Note to new car dealers: The Division of Revenue now accepts LFIS payments online through the Dealer's Online Report and Payment Service.
New car dealerships are responsible for collecting a 0.4% surcharge on the sale of new passenger vehicles, light trucks, SUVs, or vans for which either of the following conditions apply:

1. The gross sales/lease price of the new vehicle is $45,000 or greater, before trade-in, manufacturers rebates, or additional Person(s) with a disability driver adaptive equipment.
2. The new vehicle has an average EPA mile/gallon (city and highway) rating of less than 19.

New vehicle sales paperwork will be rejected without this form.