New Jersey imposes an Outdoor Advertising Fee on the gross amounts collected by a seller for space on a billboard or other outdoor advertising signage. The fee will remain at 6% until July 1, 2006, when the fee is reduced from 6% to 4%, through June 30, 2007. The fee is not imposed on amounts collected for the installation, design or creation of the ad, or for the rental or lease of the outdoor advertising structure. (Notice, New Jersey Division of Taxation, July 1, 2004)