Division of TaxationThe Domestic Security Fee is imposed on motor vehicle rental companies in Ó£»¨ÊÓƵ for each day or part of a day that a motor vehicle is rented. It is assessed at the rate of $5 per day for all motor vehicle rental companies doing business in this State. The fee applies only to the first 28 days of a rental agreement with the same renter, even if the actual rental extends beyond 28 days ($140 maximum fee).
N.J.A.C. 18:40-1.1—18:40-1.12, P.L. 2002, C. 34