New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 7 - IMPOSITION OF TAX AND TAX REPORTING
Section 18:18-7.6 - Invoices delivered with sales; information required

Universal Citation: NJ Admin Code 18:18-7.6

Current through Register Vol. 56, No. 6, March 18, 2024

(a) All licensed suppliers, distributors, and terminal operators in this State, on all sales of gasoline except deliveries into the service tank of a vehicle, must give each purchaser an invoice showing:

1. The date of sale and delivery;

2. Kind and grade of the fuel involved;

3. Number of gallons sold; and

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

(b) The invoice must show a separate charge for the tax on every gallon and the total amount (in dollars) involved in the transaction.

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