[Gerry Zagorski]

Here is some additional information below.... If you are a fore hire you are exempt from PPGRT tax.... I would think based on the information below, you still pay it at the pump but you can file a form to get reimbursed." Proof of the exempt activity must be included with the form"


Should we be mad about this.... Hell yes!! Not because if you are not a for hire you're not exempt... Good for the for hires or commercials, they managed to get themselves exempt. We should be mad because it's just another state money grab that our greedy state politicians agreed to levy on us. Another privilege for living in a state with reckless spending habits where law makers and politicians do whatever they want without regard or consent from their constituents.. They don't represent our best interests, they represent theirs.

Point in case is the additional road tax that effects everyone in the state who drives a vehicle, not only "rich recreational boaters" ... No one wanted that. It was in the news, people wrote in, signed petitions but it still got passed.

TAXES ON FUEL SALES AT NEW JERSEY MARINAS
New Jersey levies two taxes on most sales of fuels used by motor vehicles – the Petroleum Products Gross Receipts Tax and the Motor Fuel Tax. When motor fuels are used in boats and other marine vessels, the following rules apply for the levying of these two taxes:

PETROLEUM PRODUCTS GROSS RECEIPTS TAX
Fuel used in the following types of boats is exempt from the Petroleum Products Gross Receipts Tax (PPGRT):
o Marine vessels engaged in interstate or foreign commerce*
o Motor boats or motor vessels used exclusively for or in the propagation, planting,
preservation, and gathering of oysters and clams in the tidal waters of New
Jersey;
o Motor boats or motor vessels used exclusively for commercial fishing;
o Motor boats or motor vessels, while being used for hire for fishing parties or being used for sightseeing or excursion parties; and
o Motor boats or motor vessels used exclusively for Sea Scout training by a duly chartered unit of the Boy Scouts of America;
*When used in marine vessels engaged in interstate or foreign commerce, all petroleum products are exempt from the PPGRT.

Obtaining PPGRT Refunds on Exempt Purchases When a Marina Has No Direct Pay Permit

Marinas must have a Direct Pay Permit to buy fuel without paying the Petroleum Products Gross Receipts Tax (PPGRT). If a marina does not have a Direct Pay Permit, it pays PPGRT when it buys gasoline or diesel fuel (dyed or undyed) and generally passes the expense on to customers. A
purchaser is entitled to a refund from the State for PPGRT paid to a marina on exempt fuel purchases. (See above for examples of exempt sales.) To obtain a refund, file Form PPT-20, Petroleum Products Gross Receipts Refund Application. (See PPT Forms)

Marinas With Direct Pay Permits Must Still Collect Tax on Non-Exempt Sales
Marinas with Direct Pay Permits still must collect the Petroleum Products Gross Receipts Tax (PPGRT) on non-exempt sales of gasoline and diesel fuel (dyed and undyed). Any tax collected by a marina must be remitted to the Division of Taxation. If a purchaser believes it was charged PPGRT on an exempt fuel sale, that purchaser can file for a refund using Form PPT-20. (See PPT Forms) Proof of the exempt activity must be included with the form.

MOTOR FUEL TAX
Marinas pay the Motor Fuel Tax when they buy fuel and then generally pass the costs onto their customers. They are not required to deduct the tax even if a sale qualifies for a tax exemption