Request for Cigarette and/or Motor Fuel License Applications (New Jersey)
This is an application for a license to manufacture, distribute, etc. cigarettes or motor fuel oil in New Jersey. The form provided here is simply a sample of what the actual Form REG-L looks like.
State of New Jersey
DIVISION OF TAXATION
Request for Cigarette and/or Motor Fuel License Applications
PO Box 252
Trenton, NJ 08646-0252
Federal Identification Number / Social Security Number
Trade Name _______________________________________
IF YOU ARE REQUESTING A LICENSE APPLICATION CHECK THE APPROPRIATE BOX(ES) BELOW AND RETURN IT WITH YOUR COMPLETED REG-1.
CIGARETTE TAX LICENSE TYPES (see reverse side for definitions)
MOTOR FUEL TAX LICENSE TYPES (see reverse side for definitions)
____ Seller / User
____ Gasoline Jobber
____ Storage Facility Operator
Cigarette License Types
Wholesaler Dealer: A person who engages in the business of sale and/or purchase of tax-included cigarettes to retail dealers who resell the cigarettes or who places the cigarettes into warehouse facilities for storage for future distribution.
Distributor: A person, wherever resident or located, who brings or causes to be brought into this State unstamped cigarettes purchased directly from the manufacturers and stores, sells or otherwise disposes of the same after they reach this State.
Manufacturer: A person, wherever resident or located, who manufactures or produces, or causes to be manufactured or produced, cigarettes and sells, uses, stores or distributes the same regardless of whether they are intended for sale, use or distribution within or without this State.
Motor Fuel License Types
Wholesaler Dealer: A person not qualified as a gasoline jobber or distributor who engages in the business of sale and/or purchase of tax-included gasoline to other persons who resell the gasoline or who places or have the gasoline placed into their containers or storage tanks for future consumption.
Distributor: Includes every person, wherever resident or located, who produces, refines, manufactures, blends or compounds fuels and sells, uses, stores or distributes the same within this State.
Importer: A person, wherever resident or located, who brings gasoline into this State, from a point outside this State, for use, distribution, storage or sale in this State or who hires a carrier to transport the product and who has full ownership, possession, control, title custody and direction of the product while in transit into this State.
Exporter: A person who acquires title or takes delivery of fuels within New Jersey and subsequently exports such fuels from the State.
Seller of Special Fuels: A person who sells any fuel capable of generating power in a diesel type engine which will include, without limitation, diesel fuel, No. 2 fuel oil, and kerosene.
User of Special Fuels: A person, except the State of New Jersey and any political subdivision thereof, who maintains a storage tank or tanks of any type, including a conveyance, equipped with a dispensing device, and being used for storage and dispensing any fuel capable of generating power in a diesel type engine for his own use.
Jobber: A person who engages in the purchase and sale of gasoline for resale and who regularly makes 95 percent or more of his gasoline sales to not less than 25 retail dealers, fleet operators or other large consumers, including farm accounts.
Storage Facility Operator: A person owing, renting or leasing a bulk storage facility in this State with a capacity of 100,000 gallons or more and any person leasing or subleasing space in such facility and storing fuels therein. A particular facility may have multiple tanks which together make up the 100,000 gallon capacity.