The New Jersey Division of Taxation has stated on its website that the charging of a Zero Emission Vehicle (ZEV) is considered a taxable maintenance or service to tangible personal property. The charging is subject to New Jersey sales tax whether the purchaser is charged a flat fee or if the purchaser is charged for exact usage via a meter.
Per the webpage, a “zero emission vehicle” means a vehicle certified as a zero emission vehicle according to the California Air Resources Board zero emission vehicle standards for the applicable model year.
Additional guidance on the state’s taxability treatment of ZEVs can be found on the New Jersey Division of Taxation webpage. (Zero Emission Vehicles Frequently Asked Questions webpage, New Jersey Division of Taxation website, last updated October 11, 2024)