New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES
Section 18:18-4.1 - Restrictions on retail sales
Universal Citation: NJ Admin Code 18:18-4.1
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Under the Act, retail sales are restricted to sales made from a fixed place of business directly into fuel tank or tanks of the motor vehicles that consume the fuel.
(b) Sales may be made directly into the fuel tanks of motor boats only from a fixed location properly covered by a Retail Dealer's License in the name of the seller.
1. This fixed location may be equipped either with permanent or temporary installations for the dispensing of fuel directly into the fuel tank of boats;
2. A tank truck cannot under any circumstances be licensed as a fixed place of business.
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