Effective May 1, 2004, sales and leases of vehicles certified as zero-emission vehicles pursuant to the California Air Resources Board are exempt from New Jersey’s sales and use taxes. The exemption does not apply to partial zero-emission vehicles, such as hybrids like the Toyota Prius and Honda Civic Hybrid, nor does it apply to labor or parts for qualified zero-emission vehicles. Motor vehicle dealers should complete the Exempt Use Certificate (ST-4) and include the reference “N.J.S.A. 54:32B-8.55.” Leasing companies claiming the exemption may pass it along to lessors who complete ST-4, and include the reference above, as well as the Lessor’s Certification (ST-40). (Notice, Sales and Use, September 8, 2004)