Division of TaxationThe Ó£»¨ÊÓƵ Motor Vehicle Commission (MVC) imposes a one-time 0.4% Luxury and Fuel-Inefficient Vehicle Surcharge (LFIS) on ownership of new passenger automobiles with a sales price or lease price of at least $45,000, or a fuel efficiency rating of less than 19 miles per gallon. The Ó£»¨ÊÓƵ Division of Taxation does not administer this fee. Dealers are to the fee to MVC on a quarterly basis through the Division of Revenue and Enterprise Services.
The LFIS is separate from Ó£»¨ÊÓƵ Sales Tax. Since we do not administer the LFIS, you must contact MVC for assistance if you are requesting a refund of the LFIS.
If you are requesting a refund of Ó£»¨ÊÓƵ Sales Tax, you must submit Form A-3730 to us, along with the appropriate supporting documentation.
Applicable Laws and Rules
P.L. 2006, c. 39