54:32B-8.8 Motor, airplane or railroad fuels.
68 words·~1 min read·
/nj/title-54/chapter-32b/54-32b-8-8·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
20. Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to a railroad for use in its locomotives are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980, c.105, s.20; amended 2010, c.22, s.54.