Instructions For Form Dsf-100w - New Jersey Domestic Security Fee
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Instructions
New Jersey Domestic Security Fee
(Form DSF-100 Quarterly Return)
Filing by Phone
Rental Motor Vehicle means a passenger automobile, truck,
van, trailer, or semitrailer that is rented without a driver and
Complete the DSF-100 Worksheet, call the Business Paper-
designed for use in the transportation of persons or property
less Telefiling System at 1-877-829-2866, and select “3” from
on the public roadways, other than for transportation of com-
the menu for the Domestic Security Fee Filing System. You
mercial freight.
will be prompted to enter the information from your worksheet
on your Touch-tone telephone keypad. (N
: For best results,
OTE
Rental Agreement means any agreement or invoice for the
do not use a cordless or cellular phone or one with a keypad
rental of a motor vehicle. The term includes motor vehicle
in the handset.) The system provides step-by-step instructions
rentals/loaner transactions which are entered into between
and repeats your entries to ensure accuracy. When your return
rental companies. The domestic security fee applies to all
is accepted, you will be given a 7-digit Confirmation Number
transactions, including those involving governmental or non-
as proof that your return was successfully filed. The telefiling
governmental entities that are tax exempt under any Federal
system is available 24 hours a day, seven days a week.
or State laws.
Payments. The system automatically calculates the total
Complimentary Rental means a rental for which the renter or
amount that you owe based on the information that you pro-
any person on his or her behalf pays no consideration or any
vide. Payments must be made electronically using either elec-
charge or does not reimburse any expenses of the rental com-
tronic check (e-check), electronic funds transfer (EFT), or
pany, such as, but not limited to, insurance coverage, associ-
credit card. See “How to Pay” below. During your phone call
ated with the rental. A discounted rental is not complimentary.
you will have an opportunity to pay the amount due by e-check.
(For example, if a rental agreement provides for several “free”
You can also pay the amount due outside the telefiling system
days of rental, the domestic security fee is due for both the
using a credit card or EFT (debit or credit).
free days and the days for which the renter is charged.)
Identification. You will be asked to enter your New Jersey
For more information, request Technical Bulletins TB-47,
Taxpayer Identification Number and your 4-digit Personal
TB-47(R1), and TB-47(R2). See “Where to Get Information”
Identification Number (PIN) to access the system.
on page 4.
Filing Online
When to File
You can also file Form DSF-100 online at the Division of Taxa-
Businesses that are subject to the fee must file a quarterly
tion’s Web site ( ). Choose
Domestic Security Fee Return, Form DSF-100, and remit any
“File, Pay Online” on the navigation bar, scroll down to “Do-
fees due, on or before the last day of month following the end
mestic Security Fee,” select “Form DSF-100,” and follow the
of the calendar quarter.
filing instructions.
Quarter
Ending
Due Date
Jan.-Feb.-Mar.
March 31
April 30
Who Must File
Apr.-May-June
June 30
July 31
July-Aug.-Sept.
September 30
October 31
Motor vehicle rental companies doing business in this State
are required to pay a domestic security fee for each rental day
Oct.-Nov.-Dec.
December 31
January 31
a motor vehicle is rented under agreements of 28 days or
If a due date falls on a Saturday, Sunday, or legal holiday, the
less. The fee is assessed at the rate of $5.00 per day on or
return is due the next business day. Returns transmitted by
after July 8, 2006, and was assessed at the rate of $2.00 per
11:59 p.m. on the due date will be deemed timely.
day on or before July 7, 2006. The fee is due for the quarter in
which the rental agreement ends. It is separate from and in
addition to any sales tax due on the rental transaction. A quar-
How to Pay
terly return must be filed even if no fees are due for that par-
ticular quarter.
Payments made by 11:59 p.m. on the due date will be deemed
timely even if the settlement date (date payment is debited
Definitions
from the account) is after the filing deadline provided the pay-
Rental Company means any individual, business, or other en-
ment is made by e-check through the Business Paperless
tity or person engaged in the business of renting motor vehicles.
Telefiling System, or by credit card.
Rental Day means midnight to midnight or a 24-hour period
commencing at the time of day fixed by the parties for the start
of the rental period, should the rental agreement provide for
same.
DSF-100W Instructions (9/06)
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