I reached out to NetSuite about this and they currently do not support this tax. They have an enhancement request open in SuiteIdeas (676385) that currently only has 26 votes.

Their current proposed solution: "Set up a custom Tax Code manually. 1. Add an Item (price at $0.27 per quantity) that is non-taxable. 2. When it needs to be included on a Sales Invoice > include that Item with quantity 1 for the $0.27 (it’s non-taxable, therefore would not have tax included onto this amount). 3. When have to complete Sales Tax returns, get the normal Tax Code transactional information, as well as a separate report for all of these fees charged/collected."