N.J. Admin. Code § 18:18A-6.3
Current through Register Vol. 56, No. 24, December 18, 2024
Aviation fuels used by common carriers in interstate or foreign commerce are not subject to tax except for the portion of the fuel used and consumed in New Jersey. The portion of the fuel used and consumed in New Jersey includes all fuel consumed in a flight that originates and terminates in New Jersey.
N.J. Admin. Code § 18:18A-6.3