New Jersey Sales Tax Collection Requirements

According to the following link:

http://www.state.nj.us/treasury/taxation/limoservices.shtml  

Summary:

Everything is taxable if the origin pick-up and destination both begin and end in NJ.

Except for the following:

Non-taxable Charges: The following are not considered “transportation services provided by a limousine operator” and are not subject to sales tax: cancellation and “no-show” charges and the transportation of tangible personal property, including packages, pets, medical supplies, and human organs that are not accompanied by a human passenger.

Tips that are voluntarily given by the customer to the limousine driver are not subject to sales tax. Gratuities that are billed to the customer are also not taxable if they are separately stated on the bill or invoice for the transportation service, they are specifically designated as a “gratuity” or “tip,” and are paid over in their entirety to the driver providing the service.

(The above is provided for informational purposes; check with the state if there are any updates to the above document).