N.J. Admin. Code § 18:38-1.3
The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Distributor" means a wholesaler. The wholesaler or distributor designation is limited to those persons primarily engaged in the business of making wholesale sales. Primarily means that more than 50 percent of gross receipts from all sales are wholesale sales.
"Engaged in business in the State" means the participation in any commercial activities in New Jersey with the object of gain, benefit, or advantage to the fee payer or to another person or class, directly or indirectly.
"Gross receipts" means all receipts, of whatever kind and in whatever form, derived from sales of litter-generating products, without any deduction therefrom on account of any item of cost, expense, or loss. Gross receipts are reportable on an accrual basis and not as collections are made. New Jersey sales and use tax collections are not includible as gross receipts.
"Manufacturer" means any person who engages in the making, fabricating, or processing of any litter-generating product regardless of whether the manufacturing activity occurs within or outside New Jersey. Farmers, ranchers, fishermen, and those engaged in similar occupations exclusively involved in the growing, harvesting, and producing of raw, unprocessed food products for human or animal consumption are not deemed to be manufacturers.
"Retailer" means every person engaged in the business of selling or exchanging goods for cash or barter or any consideration on the assumption that the purchaser of such goods has acquired the same for ultimate consumption or use. The retailer designation is limited to those persons primarily engaged in the business of making retail sales. Primarily means that more than 50 percent of gross receipts from all sales are retail sales. Retailer includes the owner or operator of a take-out or drive-through restaurant, the principal activity of which consists of selling any meal or food prepared and ready to be eaten for consumption off the premises of the restaurant. Retailer does not include the owner or operator of a restaurant with less than 10 percent in annual retail sales of meals or food prepared and ready to be eaten for consumption off the premises of the restaurant; or the owner or operator of a restaurant, the principal activity of which consists of preparing for consumption within the restaurant a meal or food to be eaten on the premises; or those persons that make an isolated or occasional sale of a litter-generating product who are not regularly engaged in the business of making sales at retail where such litter-generating product was obtained by the person making the sale, through purchase or otherwise, for his or her own use. Principal activity means more than 50 percent of the restaurant's food and beverage sales.
"Retail sales" are sales for ultimate consumption or any purpose other than resale.
"Sale" means any transfer of title or possession or both, exchange, or barter of tangible personal property, conditional or otherwise, in any manner or by any means whatsoever for a consideration or any agreement therefor. Sale does not include a rental or lease transaction.
"Sales within the State" means all retail sales and all wholesale sales by taxpayers engaged in business within New Jersey of litter-generating products for use and consumption within New Jersey unless the taxpayer shows that the products are shipped out-of-State for out-of-State use. Additionally, sales within the State or sold within New Jersey means all sales of litter-generating products from points outside New Jersey having a New Jersey destination made by every manufacturer, wholesaler, distributor, and retailer having nexus with New Jersey without regard to the state in which title passes or delivery takes place.
"Wholesaler" means any person who sells litter-generating products for the purpose of resale to another wholesaler or a retailer or both, but does not include manufacturers. The wholesaler or distributor designation is limited to those persons primarily engaged in the business of making wholesale sales. Primarily means that more than 50 percent of gross receipts from all sales are wholesale sales.
"Wholesale sales" are sales for resale.
N.J. Admin. Code § 18:38-1.3