New Jersey Sales Tax Collection Requirements
According to the following link:
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).