N.J. Admin. Code § 18:18A-4.1
Example 1: Company ABC (ABC) makes sales of gasoline to XYZ Enterprises (XYZ). XYZ delivers gasoline within and outside New Jersey. ABC may set up two accounts for XYZ. Purchases charged to one account for fuel delivered to customers in New Jersey result in taxable gross receipts for ABC. Sales to the second account (export account) for fuel delivered entirely outside New Jersey by XYZ, do not result in taxable gross receipts for ABC provided that XYZ has been issued a proper export certificate.
Example 2: A Pennsylvania company makes purchases by truck at a New Jersey terminal. If the purchaser certifies that the product purchased will be exported outside the state as defined in these rules for sale outside the state, the seller is not required to pay any tax upon the transaction. A blanket transaction certificate may be issued from the buyer to the seller, provided that the seller's records document each transaction for export to the buyer.
Example 3: A customer purchases motor oil from a New Jersey supplier, which is delivered to its warehouse in New Jersey. From the warehouse the motor oil is distributed to the customer's stores in five other states. When computing the portion of each delivery to the New Jersey warehouse on which the gross receipts tax should not be charged by the supplier, the customer may issue the supplier an export certificate indicating the prior month's warehouse shipments from the supplier that were subject to the petroleum products gross receipts tax and were shipped out-of-State. The customer maintains shipping reports to substantiate the exports.
N.J. Admin. Code § 18:18A-4.1