New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 18 - MOTOR FUEL TAX › Subchapter 1 - DEFINITIONS › Section 18:18-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings, unless the context clearly indicates otherwise:
"Blender" means and includes any person that produces blended fuel
				  outside the terminal transfer system. As used in this definition the term "terminal
				  transfer system" means and consists of refineries, pipelines, vessels, and qualified
				  terminals. Motor fuel in any supply tank or any tank car, tanker, or other equipment
				  suitable for ground transportation is not considered to be within the terminal
				  transfer system. A person that engages in "splash blending" is not considered to be
				  a blender within the meaning of this rule.
Example: S heating oil company drives its tank truck to a
				  terminal in Linden. The truck contains No. 2 heating oil. At the terminal a quantity
				  of kerosene is added to the load. The truck drives away, and as it travels over
				  bumps in the road, the two products mix in the tank. Based on this activity the
				  heating oil company does not qualify as a blender within the meaning of the
				  term.
"Common carrier" means any person engaged in or employed in the
				  business of carrying fuel for others for hire. (Historical Note: Formerly Reg.
				  M.F.-10 filed 4/30/57.)
"Director" means the Director of the Division of Taxation in the
				  Department of the Treasury.
"Distributor" means and includes every person who acquires motor
				  fuel from a supplier, permissive supplier, or from another distributor for
				  subsequent sale.
"Export" means the sending or carrying by any person of fuel out
				  of New Jersey to another state or foreign country in the way of commerce.
				  (Historical Note: Formerly Reg. M.F.-2 filed 4/30/57.)
"Fuels" means:
1. Any liquid or gaseous substance commonly or commercially known
				  or sold as gasoline regardless of its classification or use; and
2. Any liquid or gaseous substance used, offered for sale or sold
				  for use, either alone or when mixed, blended, or compounded, which is capable of
				  generating power for the propulsion of motor vehicles upon the public
				  highways;
3. The term includes, without limitation:
i. All grades of motor gasoline, natural gasoline, marine
				  gasoline, aviation gasoline, motor fuel blending naphthas, motor grade benzol and
				  motor grade toluol; and
ii. Any liquid prepared, advertised, offered for sale, or sold for
				  use as or commonly and commercially used as a fuel in internal combustion engines,
				  which when subjected to distillation in accordance with the latest revised standard
				  method of test for distillation of gasoline, naphthas, kerosene, and similar
				  petroleum products (American Society for Testing Materials Method D-86) shows not
				  less than 10 percent distilled (recovered) below 347° Fahrenheit and not less
				  than 95 percent distilled (recovered) below 464° Fahrenheit; and
iii. All combustible gases which exist in a gaseous state at 60
				  degrees Fahrenheit and at 14.7 pounds per square inch absolute pressure, industrial
				  naphthas and solvents, aromatic distillages, diesel fuel, additives, and all other
				  products not included within the foregoing provisions of this section, including any
				  other liquids that are used or sold for use as a quantity extender to motor
				  gasoline; and
iv. Ethanol and ethanol-based products;
4. Provided, however, that any person dealing therein, shall at
				  any time, and from time to time, upon written request of the Director, report his or
				  her receipts, sales, use, and distribution of said combustible gases and other
				  products in a manner prescribed by the Director.
"Gasoline" means any liquid or gaseous substance commonly or
				  commercially known or sold as gasoline regardless of its classification or
				  use.
"Gasoline jobber" means a person who engages in the purchase and
				  sale of gasoline for resale and who regularly makes 95 percent or more of his
				  gasoline sales to not less than 25 retail dealers, fleet operators or other large
				  consumers, including farm accounts.
1.
(Reserved)
2. A gasoline jobber must qualify in every respect with all the
				  terms and conditions prescribed for a gasoline jobber under these rulings. There is
				  no requirement that a gasoline jobber possess a wholesale dealer's license in order
				  to qualify for a gasoline jobber's license;
3. 95 percent of total wholesale sales as specified means 95
				  percent or more of the total gasoline sales expressed in gallons made in this State
				  by a gasoline jobber. Such sales must consist of gasoline sales made at wholesale
				  only; retail sales may not be included;
4. In determining the 95 percent of sales requirement herein,
				  sales made by a jobber in which title to gasoline is transferred back to the
				  original supplier of such gasoline, shall not be included in the total number of
				  gasoline sales made by a jobber;
5. In order to qualify for a gasoline jobber's status, a person
				  must, at all times, have a minimum of 25 regular customers, in this State, all of
				  whom are either retail dealers, fleet operators, large consumers or farm
				  accounts;
6. Retail dealer (as a jobber customer) means any person who
				  engages in the business of selling fuels as defined in the Motor Fuels Tax Law,
				  54:39-1 et seq. from a fixed location
				  such as a service station, filling station, store or garage, directly into the
				  service tank or tanks of any vehicle propelled by said fuel;
7. Fleet operator (as a jobber customer) means any person who
				  operates for use in a business, at all times, five or more vehicles propelled by
				  gasoline;
8. The primary factors which will be considered in the
				  determination of a large consumer as a jobber customer shall be the number of
				  gallons of gasoline (2,000 gallons or more per year) purchased by such a consumer
				  and the storage tank facilities (a tank capacity of 300 or more gallons) used by
				  such a consumer;
9. A regular customer (as a jobber customer) is any retail
				  dealer, fleet operator, large consumer, or farm account who purchases a substantial
				  amount of fuel at frequent intervals throughout the year;
10.
(Reserved)
11. Gasoline jobber.
i. A gasoline jobber may engage in the selling of gasoline at
				  wholesale without obtaining a Wholesale Dealer's License, during the period in which
				  he has obtained a Gasoline Jobber's License;
ii. In order to engage in wholesale sales of motor fuels other
				  than gasoline, a gasoline jobber must obtain a special fuels seller/user license in
				  addition to a gasoline jobber's license.
12. Upon the revocation, cancellation or expiration of a Gasoline
				  Jobber's License, all the untaxed gasoline remaining in inventory at the time of
				  such revocation, cancellation or expiration, shall be reported on the final return
				  and the tax due thereon paid;
13. Revocation of license.
i. The Division of Taxation may, at any time, make inquiry with
				  respect to the continued eligibility of a gasoline jobber and may require any
				  gasoline jobber to furnish information and documents as may be necessary to
				  establish his eligibility;
ii. In the event there is evidence that a gasoline jobber has
				  failed to meet the requirements for the holding of a Gasoline Jobber's License, a
				  hearing shall be conducted pursuant to the Administrative Procedure Act,
				  52:14B-1 et seq.
iii. If it is found upon sufficient evidence that the gasoline
				  jobber has failed to comply with the necessary requirements for a license, the
				  Division of Taxation may revoke the Gasoline Jobber's License or impose such other
				  penalties as may be prescribed by law;
iv. Persons whose Gasoline Jobber's License has been cancelled
				  for failure to meet the qualifications of the license or for other reasons shall not
				  be eligible for reinstatement until six months has elapsed.
"Importer" means:
1. A person wherever resident or located who brings gasoline into
				  this State, from a point outside this State, for use, distribution, storage or sale
				  in this State; or
2. Who hires a carrier to transport the product and who has full
				  ownership, possession, control, title, custody, and direction of the product while
				  in transit into this State.
"Motor Vehicle" means any vehicle designed to transport
				  passengers or property over the public highways and which must be registered with
				  the Motor Vehicle authorities of any state before it may lawfully be used upon the
				  highways. (Historical Note: Formerly Reg. M.F.-6 filed 4/30/57.)
"Persons" means and includes natural persons and partnerships,
				  firms, associations, joint stock companies, syndicates and corporations, and any
				  receiver, trustee, conservator, or other officer appointed pursuant to law or by any
				  court, state or Federal; also counties, municipalities, and other political
				  subdivisions of this State, singular or plural, and the State of New Jersey. The use
				  of the singular number shall include the plural number.
"Purchase" means and includes, in addition to its ordinary
				  meaning, any acquisition of ownership or possession.
"Retail dealer" means any person who engages in the business of
				  selling fuels from a fixed location such as a service station, filling station,
				  store or garage, directly into the service tank or tanks of any vehicle propelled by
				  said fuel.
"Sale" means, in addition to its ordinary meaning, any exchange,
				  gift, theft or other disposition. In every case where fuel are exchanged, given,
				  stolen or otherwise disposed of, they shall be deemed to have been sold.
"Seller of special fuels" means any person who sells any fuel
				  capable of generating power in a diesel type engine which will include, without
				  limitation, diesel fuel, No. 2 fuel oil, and kerosene.
"Special fuels" means any fuel capable of generating power in a
				  diesel type engine which will include, without limitation, diesel fuel, No. 2 fuel
				  oil and kerosene.
"Storage facility operator" means a person owning, renting or
				  leasing a bulk storage facility in this State with a capacity of 100,000 gallons or
				  more and any person leasing or subleasing space in such facility and storing fuels
				  therein. A particular facility may have multiple tanks which together make up the
				  100,000 gallon capacity.
"Use" means and includes, in addition to its ordinary meaning,
				  the transfer of fuel by a distributor, seller/user, importer, or gasoline jobber
				  into a motor vehicle or into a receptacle from which fuel is supplied by him to his
				  own or other motor vehicles.
"User of special fuels" means any person, except the State of New
				  Jersey and any political subdivision thereof, who maintains a storage tank or tanks
				  of any type, including a conveyance, equipped with a dispensing device, and being
				  used for storage and dispensing any fuel capable of generating power in a diesel
				  type engine for his own use. "Storage tanks" as used in this definition shall not
				  apply to a vehicle service tank used to carry motor fuels for use exclusively in
				  propelling the vehicle carrying the tank.
"Wholesale dealer" means any person not qualified as a gasoline
				  jobber or distributor who engages in the business of the sale and/or purchase of
				  tax-included gasoline to other persons who resell the gasoline or who place or have
				  the gasoline placed into their containers or storage tanks for future consumption.
				  The words "containers" or "storage tanks" as used herein shall not apply to vehicle
				  service tanks used only to carry motor fuels for use in propelling only the vehicle
				  carrying such tanks.