Form Ga-1x - Instructions For Preparation Of Importer License Report
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2GA-IX-A
State of New Jersey - Division of Taxation
1-96, R-5
MOTOR FUEL TAX
PO Box 243
Trenton, New Jersey
INSTRUCTIONS FOR PREPARATION OF IMPORTER LICENSE REPORT
FOR USE IN COMPLETING FORM GA-1X
NAME OF LICENSEE - Type or print licensee’s name and
(a) Special Fuel.
All Importers purchasing and/or
address, including zip code, exactly as it appears on license
selling Special Fuels should obtain a Seller/User
certificate and your Federal Identification Number or Social
Report. Do not include special fuels on this report.
Security Number. Enter month, year the report covers and license
number in space provided for same.
Line 8:
The subtotal, line 36, Column G gallons (which is the
total of transactions listed on lines 22-35, inclusive on
COLUMN A - “DATE RECEIVED” - This covers only the date
the reverse side of GA-1X) is transferred to line 8,
fuels were imported into New Jersey.
Column G. If no transactions are listed on the reverse
side, then line 8, Column G, enter NONE.
COLUMN B - “METHOD OF DELIVERY” - In this column,
make certain in every instance that the carrier and the name of the
Enter total lines 1-8, inclusive. (This includes subtotal
Lines 9
person to whom the common carrier is responsible are accurately
and 10:
listed on line 8). If no transactions are made during a
identified: e.g., “out T/T, their or customer T/T, our or their
particular month, report GA-1X must be filed with the
common carrier - Atlas Truck Company or Barge Jane II.” If
Division on the proper date and, in such cases, write
pipeline is used, show name of P.L. If other carrier than mentioned
NONE on lines 9 and 10.
above is involved, show details in separate report.
Line 11: On this line enter the total gallons of fuel imported
COLUMN C - “PURCHASED FROM” - Enter name of supplier.
during prior months which were not included in any
previous report. Also enter deductions involving errors
COLUMN D - “POINT OF SHIPMENT” - Enter town and state
made on prior tax returns. However, if adjustments
where fuel is obtained.
include both additions and deductions, only enter the
net figure on this line. On a separate sheet, attached to
COLUMNS E and F - “SOLD TO” and “POINT OF
the monthly report, show complete details on such
DELIVERY” - Enter customer’s name, town and state of delivery
transactions.
in the spaces provided. If a particular load of fuel is delivered to
more than one location or more than one customer, then use a
separate line for each delivery. A separate line should be used to
Line 12: Enter net total lines 10 and 11 (line 10 plus or minus
report fuels delivered to your own storage facilities and, in such
line 11).
cases, show ‘SELF” in Column E; and in Column F, list the
location of your storage.
Line 13: On this line, enter the number of imported gallons sold
If more than one delivery, by the same method of transportation, on
to U.S. Government and attach U.S. Certificate, Form
fuels purchased from the same source with the same point of
1094, to verify all such transactions. Gasoline imported
shipment, is made in New Jersey to the same location and to a
and sold to the State of New Jersey or any political
particular customer or your own inventory, these can be listed on
subdivision must include Form C-6060-MF. (Attach
one line covering all such shipments during the month involved. In
Schedule GA-1B).
this event, Column A would show, on one line, “1 to 31” for date,
On fuels purchased in New Jersey with the New Jersey
and Column G would show total gallons delivered. The other
tax included and later sold to the U.S. Government,
columns on such transactions will also be completed.
send U.S. Form 1094 to your New Jersey supplier for
any tax credit consideration.
COLUMN G - “GALLONS” - Enter number of gallons imported.
Lines 1
All gasoline imported by you in New Jersey should be
Line 14: On this line, enter only gallons imported then sold to
thru 7:
included in this report. Gasoline bought in New Jersey,
licensed NJ Distributors and NJ Gasoline Jobbers.
for distribution in this state, must be purchased with the
(Attach Schedule GA-1B).
New Jersey tax included and SHOULD NOT be listed
on this report.
Line 15a: Report on this line those gallons of gasoline imported
Complete each column on every line used on your
then sold for export.
transactions.
If lines 1 through 7 are not sufficient to list all your
Line 15b: Report gallons purchased in state and directly exported.
imports, the REVERSE SIDE of the GA-IX contains
(This is an information item only, and is NOT
a
lines 22 through 35 and subtotal line 36 for these
deduction of tax liability.)
transactions. DO NOT USE THE REVERSE SIDE, if
this is not required.
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