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Division of Taxation

Limousine Operators

P.L. 2017, c.27, which Governor Christie signed into law on February 1, 2017, repealed the imposition of sales and use tax on limousine transportation services imposed under N.J.S.A. 54:32B-3(b)(13). As a result, effective May 1, 2017, sellers of limousine transportation services should not charge sales tax on those services. Sellers of limousine transportation services must continue to collect and remit sales and use tax on limousine transportation services that start and end in New Jersey before May 1, 2017.

For purposes of the Sales and Use Tax Act, a limousine is an automobile, motor car or other vehicle (including vehicles known as “black cars”) that has seating capacity for not more than 14 passengers.

P.L. 2017, c.27 did not repeal N.J.S.A. 54:32B-8.52 with regard to the sale of limousines, repair services, and parts. The sale of a limousine to a person licensed to operate a limousine service remains exempt from sales and use tax. Repair services and replacement parts for limousines also remain exempt.

Last Updated: Tuesday, 07/12/22