N.J.A.C. 18:18-4.3 - Invoice on Sales

Section 18:18-4.3 - Invoice on Sales

(a) On all sales of motor fuel (except as noted in (b) below) except deliveries into the service tank of a vehicle, every licensed motor fuel dealer in this State is required to give the purchaser an invoice showing:

  1. The date of sale and delivery;

  2. The kind and grade of the product;

  3. The number of gallons sold;

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

(b) In the case of sales of kerosene by retail dealers, the dealer may maintain a daily log of sales transactions in lieu of issuing invoices to customers.

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