2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.8 - Motor, Airplane Or Railroad Fuels.
54:32B-8.8 Motor, airplane or railroad fuels.
20.Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to a railroad for use in its locomotives are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980, c.105, s.20; amended 2010, c.22, s.54.
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