N.J.A.C. 18:3-8.1 - Consumer Sales Reports

(a) State licensees, who under the provisions of their licenses are allowed to sell to consumers, are to report the gross daily total of such sales during a reporting period as line items on Schedule D and pay the tax on the same.

(b) All sales to consumers are to be supported by records which include the number of each size of container and the total gallons sold or delivered each day.