Consignment transactions of fuel to be sold on a commission basis and any fuel delivered to a company-operated service station is a taxable disposal "and is not to be included in inventory".
N.J. Admin. Code § 18:18-3.16
Consignment transactions of fuel to be sold on a commission basis and any fuel delivered to a company-operated service station is a taxable disposal "and is not to be included in inventory".
N.J. Admin. Code § 18:18-3.16