Electric Vehicle Tax Exemption

December 31, 2021


The New Jersey Sales and Use Tax Act provides an exemption from sales and use tax for people who sell, rent, or lease a new or used zero emission vehicle on or after May 1, 2004. To qualify, vehicles must be certified pursuant to the California Air Resources Board zero emission standards for the model year.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: New Jersey
Incentive Type: Personal Tax Exemption
Web Site: https://www.state.nj.us/treasury/taxation/zevnotice.shtml
Start Date:
Eligible Renewable/Other Technologies:
  • Passenger Electric Vehicles
  • Zero Emission Vehicles
Incentive Amount: 100% exemption from sales and use tax for zero-emission vehicles


This program has 1 incentives
Technologies: Zero Emission Vehicles
Sectors: Residential
Parameters: The incentive is 100.00 % of cost


Name: N.J.S.A. 54:32B-8.55

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.