According to the Department of Environmental Protection, the New Jersey ZEV exemption program entitles drivers to a 6.626% savings when renting, leasing, or selling new or used EVs. This sales tax exemption is only available for fully electric vehicles, not low emissions vehicles or even fully electric vehicle parts.
The state of New Jersey does offer other programs which apply to a wider range of electric vehicles such as the EV and PEV rebate programs or the HOV lane exemptions on certain state highways.