New Jersey Statutes Title 54. Taxation 54 § 39-133

a. A person other than a supplier desiring to export fuel to a destination outside of this State shall first obtain a distributor's license. Issuance of a distributor's license shall be conditioned upon the applicant holding an appropriate license to import the fuel into the destination state or states.

b. A person desiring to deliver dyed fuel or undyed fuel into this State on the person's own behalf, for the person's own account, or for resale to a purchaser in this State, from another state in a fuel transportation vehicle or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor's license.

c. A person desiring to import fuel to a destination in this State from another state, and who has not entered into an agreement to remit the tax imposed by section 3 of P.L.2010, c. 22 (C.54:39-103) to the supplier or permissive supplier as trustee with respect to the imports shall do the following:

d. A person blending any motor fuel for sale shall apply for and obtain a distributor's license.

e. A distributor's license is a prerequisite to making the election permitted in section 21 of P.L.2010, c. 22 (C.54:39-121).