New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18A - PETROLEUM GROSS RECEIPTS TAX
Subchapter 6 - BLENDING AND SPECIAL INDUSTRIES
Section 18:18A-6.2 - Fuels used by marine vessels
Universal Citation: NJ Admin Code 18:18A-6.2
Current through Register Vol. 56, No. 18, September 16, 2024
Sales of petroleum products bunkered into marine vessels engaged in interstate or foreign commerce do not result in taxable gross receipts. Commercial fishing or shell fishing vessels are deemed to be vessels engaged in interstate commerce. Other vessels engaged in charter, sport fishing, or commercial party boat (head boat) fishing do not qualify for exempt purchases of fuel.
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