New Jersey Statutes Title 54. Taxation 54 § 39-141

(1) A supplier with respect to fuel held within the terminal transfer system in this State which was manufactured in this State or imported into this State in a bulk transfer;

(2) A consumer with respect to fuel placed in the vehicle fuel supply tank of that person's motor vehicle outside of this State;

(3) Dyed fuel, dyed in accordance with P.L.2010, c. 22 (C.54:39-101 et al.);

(4) Fuel in the process of exportation by a supplier or a distributor in accordance with the shipping papers required by section 39 of P.L.2010, c. 22 (C.54:39-139) and with a statement meeting the requirements of section 42 of P.L.2010, c. 22 (C.54:39-142) shown on the shipping papers;

(5) Kerosene used in aircraft subject to the conditions and exceptions in subsection a. of section 12 of P.L.2010, c. 22 (C.54:39-112);

(6) Fuel in possession of a consumer as to which a refund has been issued;

(7) Government and other exempt fuel under paragraphs (3) and (4) of subsection b. of section 12 of P.L.2010, c. 22 (C.54:39-112); or

(8) A distributor who has met the conditions of section 21 of P.L.2010, c. 22 (C.54:39-14354:39-121).