New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 4 - RETAIL DEALERS AND TRANSPORT LICENSES
Section 18:18-4.3 - Invoice on sales

Universal Citation: NJ Admin Code 18:18-4.3

Current through Register Vol. 56, No. 18, September 16, 2024

(a) On all sales of motor fuel (except as noted in (b) below) except deliveries into the service tank of a vehicle, every licensed motor fuel dealer in this State is required to give the purchaser an invoice showing:

1. The date of sale and delivery;

2. The kind and grade of the product;

3. The number of gallons sold;

4. The names and addresses of the seller and purchaser and the unit price per gallon.

(b) In the case of sales of kerosene by retail dealers, the dealer may maintain a daily log of sales transactions in lieu of issuing invoices to customers.

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