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Schedules Ga-1-D And Ga-1-J - Specific Instructions For Filing The New Jersey Motor Fuel Distributors / Jobbers Monthly Report And Schedules Page 2

DEFINITIONS TO BE CONSIDERED

GASOLINE - Includes any liquid or gaseous substance commonly or commercially known or sold as

gasoline, including liquid quantity extenders blended with gasoline, regardless of use.

This includes aviation gasoline, marine gasoline, motor gasoline, racing gasoline and

any other form of gasoline.

IMPORTER - An “Importer” is a person who brings gasoline into this State from outside this State in

his own vehicle, or who hires a common carrier to transport the product and who has

full ownership, possession, control, custody and direction of the fuel while in transit

into this State.

NOTE: In order to import, a gasoline jobber must be licensed as an IMPORTER as

this statute does not provide the authority for the jobber’s import.

SALE - “Sale” means, in addition to its ordinary meaning, any exchange, gift, theft or other

disposition. In every case where fuels are exchanged, given, stolen or otherwise

disposed of, they shall be deemed to have been sold.

SALE FOR EXPORT - “Sale for Export” means a sale and/or transfer of gasoline in New Jersey by any person

to another person not a New Jersey distributor or gasoline jobber who sends or carries

the gasoline so purchased out of New Jersey to another State or foreign country in the

way of commerce.

Any person not otherwise licensed as a Distributor, Gasoline Jobber, or Importer for

gasoline transactions must possess a valid New Jersey export license.

In those cases where the gallonage reported on the return line is a fraction of one-half or more, the gallonage is

to be rounded to the next highest gallon. In those cases where the gallonage reported on the return line is a fraction

less than one-half gallon, the gallonage is to be rounded to the next lowest gallon. However, the line itself is to reflect

whole gallons.

The return is to reflect physical inventories on the proper lines.

All lines must be completed where an entry is required both as to gallonage and the tax amount.

The Federal Identification Number on the return should be the same number listed on the Motor Fuel License.

The identification number on the supporting schedules is to be the Federal Identification Number of the other entity

to the transaction.

Deliveries of Motor Fuel to non-profit entities ARE NOT tax exempt.

Failure to file monthly tax returns and/or remittances by the required due date will be subject to penalty and

interest.

WARNING - Under N.J.A.C. 18:18-7.10

A TAX REPORT WHICH IS SUBMITTED TO THE DIRECTOR AND WHICH DOES NOT FULLY

SET FORTH THE INFORMATION REQUIRED TO BE INCLUDED IN THE REPORT WILL NOT BE

CONSIDERED A PROPER FILING BY THE TAXPAYER AND WILL BE RETURNED.

GA-1-D and GA-1-J

General Instructions

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Schedules Ga-1-D And Ga-1-J - Specific Instructions For Filing The New Jersey Motor Fuel Distributors / Jobbers Monthly Report And Schedules Page 2