N.J.A.C. 18:18-3.20 - Records on Transactions and Invoices

(a) Records on all transactions must be kept for examination by the Director or his or her assistants. See N.J.A.C. 18:18-3.12 through 3.15.

(b) All licensed motor fuel dealers in this State, on all sales of motor fuel except deliveries into the service tank of a vehicle, must give each purchaser an invoice.

1. All invoices provided to purchasers by licensed dealers shall include the following:

i. The date of sale and delivery;

ii. Kind and grade of the product involved;

iii. Number of gallons sold; and

iv. The names and addresses of the seller and purchaser and the unit price per gallon.

2. The invoice must show a separate charge for the "tax" on every gallon and the total amount, in dollars, involved in the transaction.

3. All invoices or delivery tickets shall be identified for reference purposes by number or code.