Official Site of The State of New Jersey

Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

The deadline for the current year PTE-BAIT elections, filings, and payments has been extended to Friday, March 21, 2025. The original deadline was March 17, 2025.

Petroleum Products Gross Receipts Tax Forms

Returns, Instructions, and Schedules

Return Number	Return Name
PPT-10 Return and Schedules	Petroleum Products Gross Receipts Tax Return PPT-10 PPT-10 Form Only Petroleum Products Gross Receipts Tax Return PPT-10 Instructions Instructions for the Petroleum Products Gross Tax Return Schedule 1A Tax Free Purchases Schedule 1B Tax Paid Purchases Schedule 3A Sales to Direct Payment Permit Holders Schedule 3B Sales to Governmental or Exempt Entities Schedule 3C Exports Schedule 3D Other Exempt Sales Schedule 5 Sales Subject to Tax Schedule 6 Product Imported for Own Use Schedule 7A Purchases of Avfuel Schedule 7B Avfuel Subject to Tax Schedule 9A Reduction of Liability Due to Prior Quarter Adjustments Schedule 9B Tax Paid to Supplier on Product Sold This Quarter Schedule 9D Additions to Liability Due to Prior Quarter Adjustments Aviation Fuel Consumption Chart
PPT-41	Petroleum Products Gross Receipts Tax Monthly Remittance
PPT-20	Petroleum Products Gross Receipts Tax Refund 1st Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr 4th Qtr
PPT-1	Petroleum Products Gross Receipts Tax Registration and Application for Direct Payment Permit
PPT-2	Petroleum Products Gross Receipts Tax Registration Update
PPT-4	Export Certificate and Instructions
PPT-5	Exempt Use Certificate
PPT-9	Petroleum Products Gross Receipts Tax Termination of Registration and/or Direct Payment Permit

Floor Stock Forms

Return Number	Return Name
PPT-G-INV	Gasoline Inventory Report
PPT-G-FS	Gasoline Floor Stock
PPT-G-INV/PPT-G-FS Worksheet	Worksheet for PPT-G-INV and PPT-G-FS Forms
PPT-D1-INV	Diesel Inventory Report
PPT-D1-INV Instructions	PPT-D1-INV Diesel Inventory Report Instructions
PPT-D1-FS	Diesel Floor Stock
PPT-D1-FS Instructions	PPT-D1-FS Instructions Diesel Floor Stock Instructions
PPT-D1-INV/PPT-D1-FS Worksheet	Diesel Inventory and PPT-D1-INV/PPT-D1-FS worksheet
PPT-D2-INV	Diesel Inventory Report
PPT-D2-INV Instructions	Diesel Inventory Report Instructions
PPT-D2-FS	Diesel Floor Stock
PPT-D2-FS Instructions	PPT-D2-FS Instructions Diesel Floor Stock Instructions
PPT-D2-INV/PPT-D2-FS Worksheet	Diesel Inventory and PPT-D2-INV/PPT-D2-FS Worksheet

Old Forms

Return Number	Return Name
PPT-40	New Jersey Petroleum Products Gross Receipts Tax Return
	Instructions for Forms PPT-40 & PPT-41
	Schedule 1- Purchase of Petroleum Products in New Jersey
	Schedule 2A- Sales for Residential Heating
	Schedule 2B-Sales to Governmental or Exempt Entities
	Schedule 2C-Sales of Exempt Products
	Schedule 2D – Deductions from the Tax Basis
	Schedule 4-Sales Subject to Tax
	Schedule 5-Products Purchased from Other States/Countries
	Schedule 6-Imports Subsequently Exported
	Schedule 12A-Additions to Liability
	Schedule 12B-Reduction of Liability
	Schedule A-Petroleum consumed or deemed consumed by aircraft in NJ
PPT-40A	Quarter Fuel Activity Return
PPT-40A Instructions	Quarter Fuel Activity Return Instructions

Last Updated: Friday, 12/27/24