New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 24 - SALES AND USE TAX ACT › Subchapter 7 - MOTOR VEHICLES › Section 18:24-7.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this subchapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise:
"Dealer of manufactured and mobile homes, trailers, or
				  housetrailers" means any person who sells manufactured and mobile homes, trailers,
				  or housetrailers, and other tangible personal property in New Jersey in the regular
				  course of business and who is registered as a seller with the Division of Taxation,
				  whether or not licensed as a motor vehicle dealer with the Motor Vehicle
				  Commission.
"First sale" means a retail sale as defined by the Sales and Use
				  Tax Act.
"Gross vehicle weight rating" means the value specified by the
				  manufacturer as the loaded weight of the single or combination vehicle and, if the
				  manufacturer has not specified a value for a towed vehicle, means the value
				  specified for the towing vehicle plus the loaded weight of the towed unit.
"Lease or rental" means any transfer of possession or control of
				  tangible personal property, for a fixed or indeterminate term, for
				  consideration.
"Manufactured or mobile home" means a unit of housing, which
				  consists of one or more transportable sections that are substantially constructed
				  off site and, if more than one section, are joined together on site; is built on a
				  permanent chassis; is designed to be used, when connected to utilities, as a
				  dwelling on a permanent or nonpermanent foundation; and is manufactured in
				  accordance with the standards promulgated for a manufactured home pursuant to the
				  National Manufactured Housing Construction and Safety Standards Act of 1974,
				  42 U.S.C. §§
										5401 et seq., and the standards promulgated for a
				  manufactured or mobile home pursuant to the State Uniform Construction Code Act,
				  N.J.S.A. 54:27D-119 et seq.
"Manufacturer's invoice price" means the price charged by the
				  manufacturer to a purchaser for a new manufactured or mobile home, including any
				  amount for which credit is allowed by the manufacturer to the purchaser, the charge
				  for the manufacturer-installed accessories, options, components, or other taxable
				  tangible personal property, without any deduction for expenses, early payment
				  discounts, or the value of a trade-in.
"Motor vehicle" means all vehicles propelled other than by
				  muscular power (except such vehicles that run only upon rails or tracks), trailers,
				  semitrailers, housetrailers, or any other type of vehicle drawn by a motor-driven
				  vehicle, and motorcycles, designed for operation on public highways.
"Motor vehicle" as defined in the Sales and Use Tax Act and used
				  in this subchapter includes all vehicles propelled otherwise than by muscular power
				  (except such vehicles as run only upon rails or tracks), trailers, semitrailers,
				  housetrailers, or any other type of vehicle drawn by a motordriven vehicle, and
				  motorcycles, designed for operation on public highways.
"Motor Vehicle Commission" means the Motor Vehicle Commission of
				  the Department of Transportation, State of New Jersey.
"New manufactured or mobile home" means only a newly manufactured
				  unit.
"Place of abode" means a dwelling place maintained by a person,
				  or by another for him or her, whether or not owned by such person, other than on a
				  temporary or transient basis. The dwelling may be a house, apartment, or flat, a
				  room, including a room in a hotel, motel, boarding house or club, or at a residence
				  hall operated by an educational or charitable institution, barracks, billets, or
				  other housing provided by the Armed Forces of the United States, or a trailer,
				  mobile home, house boat, or any other premises.
"Semitrailer" means every vehicle with or without motor-driven
				  power, other than a pole trailer, designed for carrying persons or property and for
				  being drawn by a motor vehicle and so constructed that some part of its weight and
				  that of its load rest upon or is carried by another vehicle.
"Trailer" means every vehicle with or without motor-driven power,
				  other than a pole trailer, designed for carrying persons or property, and for being
				  drawn by a motor vehicle, and so constructed that no part of its weight rests upon
				  the towing vehicle.
"Truck" means every motor vehicle designed, used, or maintained
				  primarily for the transportation of property.
"Truck tractor" means every motor vehicle designed and used
				  primarily for drawing other vehicles and not so constructed as to carry a load other
				  than a part of the weight of the vehicle and load so drawn.
"Used manufactured or mobile home" means a unit that has become
				  what is commonly known as "second hand" within the ordinary meaning thereof.
"Vehicle used in combination therewith" means and includes
				  motor-drawn vehicles, such as trailers, semitrailers, or pole trailers.