NJ Form OS/SS-14 Luxury Fuel Surcharge Guide – New car dealerships and buyers of new passenger vehicles in New Jersey must understand Form OS/SS-14, the official New Jersey Motor Vehicle Commission (MVC) document used to calculate and document the Luxury and Fuel Inefficient Surcharge (LFIS). This one-time 0.4% surcharge applies to qualifying new vehicles titled in the state. Accurate completion of the form is required for title processing—paperwork is routinely rejected without it.
This guide explains the current rules based on official New Jersey Motor Vehicle Commission and Division of Taxation information, how to complete Form OS/SS-14, exemptions, payment procedures, and where to download the latest version of the form.
What Is the Luxury and Fuel Inefficient Surcharge (LFIS)?
The Luxury and Fuel Inefficient Surcharge is a one-time fee of 0.4% of the gross sales or lease price of a new passenger vehicle, light truck, SUV, or van that will not be registered for commercial purposes. It is imposed by the New Jersey Motor Vehicle Commission under state law when the vehicle meets either of the following conditions:
- The gross sales or lease price is $45,000 or greater (calculated before any trade-in allowance, manufacturer rebates, or costs of adaptive equipment for persons with disabilities); or
- The vehicle has an average EPA fuel economy rating of less than 19 miles per gallon (city + highway ratings divided by 2).
Only one condition needs to apply. The surcharge is assessed only once even if both triggers are met. It is separate from New Jersey sales tax and is collected by new car dealerships at the time of sale or lease.
According to the official NJ MVC Luxury and Fuel Inefficient Surcharge page, new vehicle sales paperwork will be rejected without the completed Form OS/SS-14.
Who Must Complete Form OS/SS-14?
Form OS/SS-14 (revised R1/25) is a supplemental passenger vehicle title form required of new car dealerships when titling qualifying new vehicles in New Jersey. It is not generally required for used vehicles or for vehicles that fall under specific exemptions.
The form collects vehicle identification information, dealership details, EPA MPG data, and the calculated surcharge amount. Dealers use it to document whether the surcharge applies and to support the quarterly remittance process.
How to Calculate the Surcharge Using Form OS/SS-14?
The current official form (OS/SS-14 R1/25) walks the preparer through a clear sequence of steps:
- Step 1 – Vehicle Information: Enter the VIN, make, model, and the average EPA miles-per-gallon rating (city + highway divided by 2). If the vehicle is not EPA-rated, note that and skip to Step 5.
- Step 2 – Dealership Information: Provide the dealership name, MVC Business Entity Identification Number, and full address.
- Step 3 – Questions: Answer whether the average EPA MPG is over 40 and the gross sales/lease price is $45,000 or greater (this combination generally exempts the vehicle).
- Step 4 – Surcharge Calculation: Determine if the vehicle meets either trigger (MPG under 40 with price ≥ $45,000, or MPG under 19 with price under $45,000). If yes, list the gross sales/lease price and calculate 0.4% of that amount as the surcharge due.
- Step 5 – Dealer’s Signature: The authorized dealer representative certifies the information and signs the form.
The surcharge is calculated on the gross sales or lease price before trade-ins, rebates, or adaptive equipment deductions.
Exemptions from the Luxury and Fuel Inefficient Surcharge
Not every new vehicle is subject to the LFIS. Official exemptions include:
- Passenger vehicles with a gross sales/lease price of $45,000 or more and an average EPA MPG rating over 40.
- Vehicles certified as zero-emission vehicles by the New Jersey Commissioner of Environmental Protection.
- Vehicles titled and registered outside of New Jersey.
- Vehicles that are not EPA-rated.
- Motorcycles, RVs/motor homes, ATVs, boats, school buses, dump trucks, tractors, trailers, government vehicles (municipal, county, state, or federal), construction vehicles, farm-use vehicles, omnibus/taxi, and limousines for commercial hire.
- Vehicles registered for commercial purposes (in most cases).
Adaptive equipment costs for persons with disabilities may be deducted from the price when determining whether the $45,000 threshold is met, provided the MPG rating is not below 19.
Full details appear in the official LFIS FAQ document published by the New Jersey MVC.
Download the Official Form OS/SS-14
The current official Form OS/SS-14 (Luxury and Fuel Inefficient Surcharge Calculation Form) is available directly from the New Jersey Motor Vehicle Commission:
Download New Jersey Form OS/SS-14 (PDF)
Always use the most recent version from the official NJ.gov domain to ensure compliance. Third-party fillable versions may exist, but the official PDF is the authoritative source for title transactions.
How Dealers Remit the Surcharge?
New car dealerships collect the 0.4% surcharge and remit it on a quarterly basis. Payments and returns are filed online through the New Jersey Division of Revenue and Enterprise Services Dealer’s Online Report and Payment Service. Dealers log in with their FEIN/Taxpayer ID or Dealer ID and PIN.
The New Jersey Division of Taxation does not administer the LFIS; all questions about collection, filing, or refunds of this surcharge should be directed to the MVC. Refund requests for the surcharge itself must go through the MVC, not the Division of Taxation.
For online filing access, visit the Division of Revenue Luxury & Fuel Inefficient Vehicle Surcharge portal.
Important Notes for U.S. Buyers and Dealers in 2026
- The $45,000 price threshold and 19 MPG / 40 MPG rules remain in effect as of the latest official guidance. Legislation has been introduced in prior sessions to raise the luxury threshold to $70,000 with inflation adjustments, but those changes have not taken effect as of the current official MVC and Division of Taxation information.
- The surcharge applies only to new vehicles. Used vehicle purchases are not subject to the LFIS.
- The form must accompany the Manufacturer’s Certificate of Origin (MCO) and other title documents for qualifying transactions.
- Incomplete, illegible, or incorrectly completed forms can result in the rejection of title applications.
Frequently Asked Questions
Does the surcharge apply to leased vehicles?
Yes. The gross lease price is used in the same manner as the sales price for the calculation.
What if the vehicle has no EPA MPG rating?
The surcharge does not apply, and the form instructs preparers to skip the calculation steps.
Is the LFIS the same as New Jersey sales tax?
No. It is a separate motor vehicle surcharge administered by the MVC. Sales tax is handled through the Division of Taxation.
Where can I find more official information?
Refer to the NJ MVC LFIS page and the New Jersey Division of Taxation Luxury and Fuel-Inefficient Vehicle Surcharge page.
Conclusion
Form OS/SS-14 is an essential compliance document for new vehicle transactions in New Jersey that trigger the Luxury and Fuel Inefficient Surcharge. Dealers must calculate the 0.4% fee correctly, complete the form accurately, and remit payments quarterly through the Division of Revenue. Buyers of high-priced or lower-MPG new vehicles should expect this additional cost at the time of titling.
Download the official form, review the current thresholds and exemptions, and consult the New Jersey Motor Vehicle Commission for the most up-to-date requirements before processing any new vehicle title.
Download Form OS/SS-14 – Luxury and Fuel Inefficient Surcharge Calculation Form (Official PDF)