NJ A6016

Exempts all used motor vehicle sales from New Jersey's sales and use tax, effective the first day of the second month after enactment

Covers passenger motor vehicles, motorcycles, motor homes, and off-road vehicles that have been previously owned and are considered "secondhand"

Applies to all types of sales including private sales, casual sales, and sales through motor vehicle dealers

Extends the exemption to the use tax on out-of-state purchases of used vehicles

Defines "used motor vehicle" as any vehicle whose title or possession has been transferred from the original purchaser who acquired it from a manufacturer or dealer