N.J. Admin. Code § 18:18A-6.2
Current through Register Vol. 56, No. 24, December 18, 2024
Sales of petroleum products bunkered into marine vessels engaged in interstate or foreign commerce do not result in taxable gross receipts. Commercial fishing or shell fishing vessels are deemed to be vessels engaged in interstate commerce. Other vessels engaged in charter, sport fishing, or commercial party boat (head boat) fishing do not qualify for exempt purchases of fuel.
N.J. Admin. Code § 18:18A-6.2