N.J. Stat. § 54:32B-8.8: Motor, airplane or railroad fuels.

20. Receipts from sales of motor fuel, racing gasoline, liquefied petroleum gas, and aviation fuel as those fuels are defined by section 2 of P.L.2010, c.22 (C.54:39-102); and sales of fuel to an airline for use in its airplanes or to a railroad for use in its locomotives are exempt from the tax imposed under the Sales and Use Tax Act.

L.1980, c.105, s.20; amended 2010, c.22, s.54.