N.J. Stat. § 54:32B-8.8

Current through L. 2023, c. 200.

Section 54:32B-8.8 - Motor, airplane or railroad fuels

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.

N.J.S. § 54:32B-8.8

Amended by L. 2010, c. 22,s. 54, eff. 6/29/2010, op. 1/1/2011 (as amended by L. 2010, c. 79,s. 29, eff. 10/1/2010).

L.1980, c.105, s.20, eff. Sept. 11, 1980.