2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:15B-2.1 - Receipts Not Included As Gross Receipts
54:15B-2.1. Receipts not included as gross receipts
"Gross receipts," as otherwise defined by section 2 of P.L.1990, c.42 (C.54:15B-2), shall not include receipts from sales of petroleum products used by marine vessels engaged in interstate or foreign commerce and sales of aviation fuels used by common carriers in interstate or foreign commerce other than the "burnout" portion which shall be taxable pursuant to rules promulgated by the director.
L.1991,c.181,s.7.
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