N.J. Admin. Code § 18:18-1.1
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" involving only taxed liquids or de minimis untaxed liquids is not considered to be a blender within the meaning of this rule and N.J.S.A. 54:39-102.
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.
"Director" means the Director of the Division of Taxation in the Department of the Treasury.
"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.
"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.
"Splash blending" means to blend or mix motor fuel with another motor fuel, blend stock, or other liquid other than a de minimis amount, in a cargo tank or storage tank, or any other device or location outside the terminal transfer system.
N.J. Admin. Code § 18:18-1.1