| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 32B:
Section: 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.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32B-8.8 (if available):
Court decisions that cite this statute: CLICK HERE.