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" is not considered to be a blender within the meaning of this rule.
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. (Historical Note: Formerly Reg. M.F.-10 filed 4/30/57.)
"Director" means the Director of the Division of Taxation in the Department of the Treasury.
"Distributor" means and includes every person who acquires motor fuel from a supplier, permissive supplier, or from another distributor for subsequent sale.
"Export" means the sending or carrying by any person of fuel out of New Jersey to another state or foreign country in the way of commerce. (Historical Note: Formerly Reg. M.F.-2 filed 4/30/57.)
"Fuels" means:
1. Any liquid or gaseous substance commonly or commercially known or sold as gasoline regardless of its classification or use; and
2. Any liquid or gaseous substance used, offered for sale or sold for use, either alone or when mixed, blended, or compounded, which is capable of generating power for the propulsion of motor vehicles upon the public highways;
3. The term includes, without limitation:
i. All grades of motor gasoline, natural gasoline, marine gasoline, aviation gasoline, motor fuel blending naphthas, motor grade benzol and motor grade toluol; and
ii. Any liquid prepared, advertised, offered for sale, or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the latest revised standard method of test for distillation of gasoline, naphthas, kerosene, and similar petroleum products (American Society for Testing Materials Method D-86) shows not less than 10 percent distilled (recovered) below 347° Fahrenheit and not less than 95 percent distilled (recovered) below 464° Fahrenheit; and
iii. All combustible gases which exist in a gaseous state at 60 degrees Fahrenheit and at 14.7 pounds per square inch absolute pressure, industrial naphthas and solvents, aromatic distillages, diesel fuel, additives, and all other products not included within the foregoing provisions of this section, including any other liquids that are used or sold for use as a quantity extender to motor gasoline; and
iv. Ethanol and ethanol-based products;
4. Provided, however, that any person dealing therein, shall at any time, and from time to time, upon written request of the Director, report his or her receipts, sales, use, and distribution of said combustible gases and other products in a manner prescribed by the Director.
"Gasoline" means any liquid or gaseous substance commonly or commercially known or sold as gasoline regardless of its classification or use.
"Gasoline jobber" means a person who engages in the purchase and sale of gasoline for resale and who regularly makes 95 percent or more of his gasoline sales to not less than 25 retail dealers, fleet operators or other large consumers, including farm accounts.
1.
(Reserved)
2. A gasoline jobber must qualify in every respect with all the terms and conditions prescribed for a gasoline jobber under these rulings. There is no requirement that a gasoline jobber possess a wholesale dealer's license in order to qualify for a gasoline jobber's license;
3. 95 percent of total wholesale sales as specified means 95 percent or more of the total gasoline sales expressed in gallons made in this State by a gasoline jobber. Such sales must consist of gasoline sales made at wholesale only; retail sales may not be included;
4. In determining the 95 percent of sales requirement herein, sales made by a jobber in which title to gasoline is transferred back to the original supplier of such gasoline, shall not be included in the total number of gasoline sales made by a jobber;
5. In order to qualify for a gasoline jobber's status, a person must, at all times, have a minimum of 25 regular customers, in this State, all of whom are either retail dealers, fleet operators, large consumers or farm accounts;
6. Retail dealer (as a jobber customer) means any person who engages in the business of selling fuels as defined in the Motor Fuels Tax Law, 54:39-1 et seq. from a fixed location such as a service station, filling station, store or garage, directly into the service tank or tanks of any vehicle propelled by said fuel;
7. Fleet operator (as a jobber customer) means any person who operates for use in a business, at all times, five or more vehicles propelled by gasoline;
8. The primary factors which will be considered in the determination of a large consumer as a jobber customer shall be the number of gallons of gasoline (2,000 gallons or more per year) purchased by such a consumer and the storage tank facilities (a tank capacity of 300 or more gallons) used by such a consumer;
9. A regular customer (as a jobber customer) is any retail dealer, fleet operator, large consumer, or farm account who purchases a substantial amount of fuel at frequent intervals throughout the year;
10.
(Reserved)
11. Gasoline jobber.
i. A gasoline jobber may engage in the selling of gasoline at wholesale without obtaining a Wholesale Dealer's License, during the period in which he has obtained a Gasoline Jobber's License;
ii. In order to engage in wholesale sales of motor fuels other than gasoline, a gasoline jobber must obtain a special fuels seller/user license in addition to a gasoline jobber's license.
12. Upon the revocation, cancellation or expiration of a Gasoline Jobber's License, all the untaxed gasoline remaining in inventory at the time of such revocation, cancellation or expiration, shall be reported on the final return and the tax due thereon paid;
13. Revocation of license.
i. The Division of Taxation may, at any time, make inquiry with respect to the continued eligibility of a gasoline jobber and may require any gasoline jobber to furnish information and documents as may be necessary to establish his eligibility;
ii. In the event there is evidence that a gasoline jobber has failed to meet the requirements for the holding of a Gasoline Jobber's License, a hearing shall be conducted pursuant to the Administrative Procedure Act, 52:14B-1 et seq.
iii. If it is found upon sufficient evidence that the gasoline jobber has failed to comply with the necessary requirements for a license, the Division of Taxation may revoke the Gasoline Jobber's License or impose such other penalties as may be prescribed by law;
iv. Persons whose Gasoline Jobber's License has been cancelled for failure to meet the qualifications of the license or for other reasons shall not be eligible for reinstatement until six months has elapsed.
"Importer" means:
1. A person wherever resident or located who brings gasoline into this State, from a point outside this State, for use, distribution, storage or sale in this State; or
2. Who hires a carrier to transport the product and who has full ownership, possession, control, title, custody, and direction of the product while in transit into this State.
"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.
"Retail dealer" means any person who engages in the business of selling fuels from a fixed location such as a service station, filling station, store or garage, directly into the service tank or tanks of any vehicle propelled by said fuel.
"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.
"Seller of special fuels" means any person who sells any fuel capable of generating power in a diesel type engine which will include, without limitation, diesel fuel, No. 2 fuel oil, and kerosene.
"Special fuels" means any fuel capable of generating power in a diesel type engine which will include, without limitation, diesel fuel, No. 2 fuel oil and kerosene.
"Storage facility operator" means a person owning, renting or leasing a bulk storage facility in this State with a capacity of 100,000 gallons or more and any person leasing or subleasing space in such facility and storing fuels therein. A particular facility may have multiple tanks which together make up the 100,000 gallon capacity.
"Use" means and includes, in addition to its ordinary meaning, the transfer of fuel by a distributor, seller/user, importer, or gasoline jobber into a motor vehicle or into a receptacle from which fuel is supplied by him to his own or other motor vehicles.
"User of special fuels" means any person, except the State of New Jersey and any political subdivision thereof, who maintains a storage tank or tanks of any type, including a conveyance, equipped with a dispensing device, and being used for storage and dispensing any fuel capable of generating power in a diesel type engine for his own use. "Storage tanks" as used in this definition shall not apply to a vehicle service tank used to carry motor fuels for use exclusively in propelling the vehicle carrying the tank.
"Wholesale dealer" means any person not qualified as a gasoline jobber or distributor who engages in the business of the sale and/or purchase of tax-included gasoline to other persons who resell the gasoline or who place or have the gasoline placed into their containers or storage tanks for future consumption. The words "containers" or "storage tanks" as used herein shall not apply to vehicle service tanks used only to carry motor fuels for use in propelling only the vehicle carrying such tanks.
N.J. Admin. Code § 18:18-1.1