Division use only — DLN Stamp
Division use only — Date Stamp
Petroleum Products Gross Receipts Tax Return
PPT-10
Due:
25th day following quarter end
Send to:
State of New Jersey – PGRT
For the Quarter Ending
Division of Revenue & Enterprise Services
Month
P.O. Box 243
Year
Trenton, NJ 08646-0243
Taxpayer Name
Taxpayer ID#
Address
Email
Phone#
City
Column
Section 1 – Purchases
State
Zip
(A)
(B)
(C)
(D)
(E)
(F)
Gas
Diesel &
Kerosene
Fuel Oil
Avfuel
LPG
Consideration
1a. Tax Free Purchases (sch. 1A)
$
.
1b. Tax Included Purchases (sch. 1B)
$
.
Section 2 – Sales
$
.
3a.
Direct Payment Permit Holders (sch. 3A)
$
.
3b.
Gov't/Exempt Entities (sch. 3B)
$
.
3c.
Exports (sch. 3C)
$
.
3d.
Other (sch. 3D)
2.
Sales in NJ
$
.
4.
Total Deductions (Sum Lines 3a, 3b, 3c, 3d)
$
.
5.
Taxable Sales (Line 2 – Line 4) (sch. 5)
$
.
$
.
$
.
$
.
Section 3 – Use
6.
Tax Free Imports for Own Use (sch. 6)
7a. Avfuel Purchased for Own Use (sch. 7A)
7b. Taxable Burnout Fuel Used (sch. 7B)
Section 4 – Sales + Use
8a. Taxable Sales & Use (Line 5 + Line 6 + Line 7b)
8b. Tax Rate
8c. Tax by Product (Line 8a x Line 8b)
$
Section 5 – Adjustments
.
$
.
$
.
$
.
$
.
Report Tax Amounts – Do not Report Gallons or Consideration
9a. Credit: Prior Quarter Deductions (sch. 9A)
$
.
$
.
$
.
$
.
$
.
$
.
9b. Credit: Tax paid on Product Sold this Qtr. (sch. 9B)
$
.
$
.
$
.
$
.
$
.
$
.
9c. Credit: Bad Debt (sch. 9C)
$
.
$
.
$
.
$
.
$
.
$
.
9d. Add: Prior Quarter Additions (sch. 9D)
$
.
$
.
$
.
$
.
$
.
$
.
9e. Adjustment Totals (Line 9a+9b+9c – Line 9d)
$
.
$
.
$
.
$
.
$
.
$
.
10. Total Tax Due (sum all columns of Line 8c)
$
.
11. Total Adjustments to Tax (sum all columns of Line 9e)
$
.
12. Tax Already Remitted to State
$
.
13. Balance Due (Line 10 - Line 11 - Line 12)
$
.
14. Neighborhood Revitalization Credit (Line 14 Cannot Exceed Line 10)
$
.
15. Balance After Credit (Line 13 – Line 14)
$
.
16. Penalty & Interest
$
.
17. Total Due
(Line 15 + Line 16, if less than 0 enter 0)
$
.
18. Refund Due
(Line 15 + Line 16, if less than 0 enter positive amount here)
$
.
Section 6 – Tax or Refund Calculation
The signatory affirms that the information contained on this return and
accompanying schedules is complete and accurate. Misrepresentations
are subject to penalty.
Name (printed):
Signature:
Date Signed:
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Tax Free Purchases
Schedule 1A
Federal Identification Number
Taxpayer Name
Supplier FEIN
Year
Supplier Name
TOTAL – Report on PPT-10 Line 1A
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Tax Paid Purchases
Schedule 1B
Federal Identification Number
Taxpayer Name
Supplier FEIN
Year
Supplier Name
TOTAL – Report on PPT-10 Line 1B
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Sales to Direct Payment Permit Holders
Schedule 3A
Federal Identification Number
Taxpayer Name
Customer FEIN
Year
Customer Name
TOTAL – Report on PPT-10 Line 3a
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Sales to Governmental or Exempt Entities
Schedule 3B
Federal Identification Number
Taxpayer Name
Customer FEIN
Year
Customer Name
TOTAL – Report on PPT-10 Line 3b
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Year
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Exports
Schedule 3C
Taxpayer Name
State of Destination
Federal Identification Number
Customer FEIN
Customer Name
TOTAL – Report on PPT-10 Line 3c
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Other Exempt Sales
Schedule 3D
Federal Identification Number
Taxpayer Name
Customer FEIN
Year
Customer Name
TOTAL – Report on PPT-10 Line 3d
Reason for
Exemption
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Sales Subject to Tax
Schedule 5
Federal Identification Number
Taxpayer Name
Customer FEIN
Year
Customer Name
TOTAL – Report on PPT-10 Line 5
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Product Imported for Own Use
Schedule 6
Federal Identification Number
Taxpayer Name
Supplier FEIN
Year
Supplier Name
TOTAL – Report on PPT-10 Line 6
Origin
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
For the Quarter Ending
Month
Division of Taxation
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Purchases of Avfuel
Schedule 7A
Federal Identification Number
Taxpayer Name
Supplier FEIN
Year
Supplier Name
Aviation Gasoline
TOTAL – Report on PPT-10 Line 7a
Aviation Grade Kerosene or Jet Fuel
Total Aviation Fuel
For the Quarter Ending
Month
Division of Taxation
Rev. 12/2016
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Avfuel Subject to Tax
Schedule 7B
Federal Identification Number
Taxpayer Name
Airport
Code
Year
Airline
Aircraft Type
Number of
Flights
Factor
TOTAL – Report on PPT-10 Line 7b
Deemed Used in New
Jersey
Gallons Used Entirely in
New Jersey
Total Gallons Used in
New Jersey
Division of Taxation
Aviation Fuel Consumption Chart
Aviation fuels used by common carriers in interstate or foreign commerce are taxed based on the portion of fuel used and consumed in New Jersey.
Use and consumption for all flights taking off from New Jersey and landing outside New Jersey includes the fuel used in taxiing from the loading gate
to the take-off area and the fuel consumed in takeoff. All fuel consumed in a flight that originates and terminates in New Jersey is taxable.
The following chart indicates standard aircraft fuel consumption to be used in calculating fuel consumed in New Jersey for flights taking off from New
Jersey and landing outside New Jersey.
Aircraft Type
Taxi Fuel
Take-Off Fuel
BAC-11
F-28
L-1011
SST
A-300
A-320
B-707
B-727
B-737
B-747
B-757
B-767
DC-8
DC-9
DC-10
69
77
252
720
156
56
234
120
89
355
136
156
216
77
198
100
105
475
1360
380
146
390
220
140
629
230
315
260
170
500
Total Fuel
169
182
727
2080
536
202
624
340
229
984
366
471
476
247
698
Aircraft Type
Taxi Fuel
Take-Off Fuel
Total Fuel
For the Quarter Ending
Month
Division of Taxation
Year
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Reduction of Liability Due to Prior Quarter Adjustments
Schedule 9A
Report Tax Amounts Only on this Schedule
Federal Identification Number
Taxpayer Name
Reason for Adjustment
TOTAL – Report on PPT-10 Line 9a
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
For the Quarter Ending
Month
Division of Taxation
Year
Rev. 12/2016
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Tax Paid to Supplier on Product Sold This Quarter
Schedule 9B
Report Tax Amounts Only on this Schedule
Federal Identification Number
Taxpayer Name
Supplier FEIN
Supplier Name
TOTAL – Report on PPT-10 Line 9b
Tax Paid to Supplier Tax Paid to Supplier Tax Paid to Supplier Tax Paid to Supplier Tax Paid to Supplier Tax Paid to Supplier
on Gasoline
on Diesel/Kerosene
on Fuel Oil
on AvFuel
on LPG
on Consideration
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
For the Quarter Ending
Month
Division of Taxation
Year
Pursuant to NJSA 54:15B-1 et seq
Attach this schedule to the PPT-10, Petroleum Products Gross Receipts Tax Return
Rev. 12/2016
Additions to Liability Due to Prior Quarter Adjustments
Schedule 9D
Report Tax Amounts Only on this Schedule
Federal Identification Number
Taxpayer Name
Reason for Adjustment
TOTAL – Report on PPT-10 Line 9d
Gasoline
Diesel/Kerosene
Fuel Oil
AvFuel
LPG
Consideration
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$