{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.8","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.8","heading":"Motor, airplane or railroad fuels.","body":"20.\tReceipts 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.\nL.1980, c.105, s.20; amended 2010, c.22, s.54.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"2d29b8a3739a4ed657916de71dcf11be4eafe43a927d649c53c3fb0a203ac974","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.7","next":"us-nj/n.j.-stat.-54-32b-8.9"},"notice":"GroundRules: Original legal text. Not legal advice."}