N.J. Admin. Code § 7:27-33.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 7:27-33.3 - Applicability

(a) The provisions of this subchapter apply to each of the following entities:

1. Any entity with gross annual revenues greater than $ 50 million in the United States for the 2022 tax year, including revenues from all subsidiaries, subdivisions, or branches, that operated a facility in New Jersey in 2022 and had one or more vehicles over 8,500 pounds GVWR under common ownership or control that were operated in New Jersey in 2022;.

2. Any fleet owner that, in the 2022 calendar year, had 50 or more vehicles with a GVWR greater than 8,500 pounds under common ownership or control and operated a facility in New Jersey;

3. Any broker or other entity that, in the 2022 calendar year, dispatched 50 or more vehicles with a GVWR greater than 8,500 pounds into or throughout New Jersey and operated a facility in New Jersey;

4. Any New Jersey government agency, including State and local government, that had one or more vehicles over 8,500 pounds GVWR that were operated in New Jersey in 2022; and

5. Any Federal government agency that had one or more vehicles over 8,500 pounds GVWR that were operated in New Jersey in 2022.

(b) The following entities, facilities, and vehicles are exempt from the reporting requirements of this subchapter:

1. Military tactical vehicles and military tactical facilities owned or operated by the United States Department of Defense and/or the United States military services;

2. Vehicles awaiting sale; and

3. Emergency vehicles.

N.J. Admin. Code § 7:27-33.3

Adopted by 53 N.J.R. 2148(a), effective 12/20/2021