Example: tourism industry
Motor Vehicle Purchases/Leases - Government of New Jersey
A motor vehicle lease is subject to Sales Tax unless a valid exemption applies. The person who leases the motor vehicle from the dealership (the lessee) is responsible for paying Sales Tax on the transaction. The dealership (the lessor) is responsible for collecting and remitting the Sales Tax to New Jersey. 18.
Download Motor Vehicle Purchases/Leases - Government of New Jersey
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