Fillable Form Ppt-4 - Export Certificate 1991 (Page 2 of 2) in pdf

PPT-4-A

(8-91)

INSTRUCTIONS FOR USE OF EXPORT CERTIFICATE

GENERAL INFORMATION

An Export Certificate is issued by a buyer in order to allow its seller to exclude from gross receipts taxation all

sales of petroleum products purchased for immediate export from New Jersey for use outside the state. The certificate

is issued by the buyer to the seller when the buyer purchases petroleum for immediate export and transports the

petroleum in transportation owned by the buyer, or common carrier hired by the buyer. If the seller, or a common

carrier hired by the seller transports the petroleum to a point outside New Jersey, the sale is not considered a New

Jersey sale and no export certificate is necessary.

The buyer may issue a blanket certificate covering a period of one year. If the location or method changes, but

the petroleum is still for immediate export, the buyer must complete a single certificate for that particular sale. The

buyer must specify the type of petroleum product, (e.g., leaded or unleaded motor fule, enhanced diesel product,

number 2 fuel oil or number 4 fuel oil).

When the seller accepts a properly completed and signed export certificate, the seller may claim an exclusion

for export sales from its taxable gross receipts.

The Export Certificate must be obtained by the seller on the date of the first petroleum sale for immediate

export.

Both the buyer and seller must keep export certificates and supporting documents for three years from the

date the petroleum products gross receipts tax report was filed.

DEFINITION OF TERMS USED ON THIS FORM

Petroleum –

“Petroleum products” means refined products made from crude petroleum and its fractionation products,

through straight distillation of crude oil or through redistillation of unfinished derivatives, but shall not mean the

products commonly known as number 2, 4 or 6 heating oil, kerosene and/or propane exclusively for residential

use. Petroleum products subject to the tax pursuant to the general definition in the law include without limitation

thereto: acid oil, aklylates, aromatic chemicals, benzene, butadiene, coke (petroleum), fractionation products of

crude petroleum, gas (refinery or still oil), gasoline, greases (lubricating), hydro-carbon fluid, jet fuels, mineral

jelly, mineral oils (natural), mineral waxes (natural), naphtha, napthenic acids, oils and fuel (lubricating and

illuminating), paraffin was, petrolatums, and solvents.

PENALTIES –

As provided in the State Tax Uniform Procedures Law N.J.S.A. 54:48-1 et seq.

For more information write:

New Jersey Division of Taxation

Miscellaneous Tax Branch

50 Barrack Street

P.O. Box 243

Trenton, NJ 08646-0243

Form Ppt-4 - Export Certificate 1991 Page 2