New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 40 - DOMESTIC SECURITY FEE › Subchapter 1 - PROVISIONS › Section 18:40-1.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this and subsequent
				  subchapters, shall have the following meanings, unless the context clearly indicates
				  otherwise:
"Complimentary rental" means a rental for which the renter or any
				  person on his or her behalf pays no consideration or any charge or does not
				  reimburse any expenses of the rental company, such as, but not limited to, insurance
				  coverage associated with the rental.
"Lease agreement" means any agreement for a stated term of more
				  than 28 days that requires the party leasing from a rental company, as defined in
				  this section, to pay for State motor vehicle registration, to maintain the vehicle
				  for ordinary wear and tear at his or her own expense, and to purchase liability and
				  casualty insurance for the vehicle.
"Rental agreement" means any agreement or invoice for the rental
				  of a motor vehicle.
"Rental company" means any individual, business, or other entity
				  or person engaged in the business of renting motor vehicles, whether or not that is
				  the sole business of the company.
"Rental day" means midnight to midnight or a 24-hour period
				  commencing at the time of day fixed by the parties for the start of the rental
				  period should the rental agreement specifically provide for it. A rental agreement
				  which is for only a part of a day shall be treated as a whole day.
"Rental motor vehicle" means a passenger automobile, truck or
				  semitrailer that is rented without a driver and designed for use in the
				  transportation of persons or property on the public roadways, other than for
				  transportation of commercial freight. Such vehicles include, but are not limited
				  to:
1. Buses (not used for commuting/ridesharing purposes);
2. Dump trucks and truck cranes (if these vehicles have to be
				  registered/license-plated under State motor vehicle laws in order to be operated and
				  driven on the open highway);
3. Hearses;
4. Ice cream trucks (where the product is sold directly off the
				  truck to the ultimate consumer);
5. Limousines;
6. Loaner vehicles from a car dealership, whether a cost is paid
				  by the renter or dealership (except where the rental is strictly complimentary, that
				  is, where a vehicle is lent from a car dealership at no cost, whatsoever);
7. Recreational vehicles, whether self-powered, trailered or
				  towed;
8. Semitrailers, including utility trailers and every vehicle
				  with or without motive 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 rests upon or is carried by another
				  vehicle. This also includes the rental of a trailer used for storage if it is
				  designed for carrying persons or property, drawn by a motor vehicle and so
				  constructed that some part of its weight and that of its load rests upon or is
				  carried by another vehicle;
9. Trucks, including those used for the transportation of
				  non-business property, but not those rented for the transportation of commercial
				  freight, whether the renter is transporting its own goods or the goods of a third
				  party; and
10. Vans (except those rented for organized commuter vanpools of
				  seven to 15 passengers, one of whom is the driver).
"Renter" means an individual, business, or any other entity that
				  enters into a rental agreement to rent a motor vehicle from a rental company.
"Third party" means, other than the renter, an individual,
				  business or any other entity, including a manufacturer, who pays for the rental or
				  reimburses the rental company for the fee.