In Maher Terminals v. Dir., Div. of Taxation, 212 N.J. Super. 164, 168, 514 A.2d 532 (App.Div.1986) the Court noted that the Legislature included the transportation exemption because of : (1) the virtually insurmountable administrative problems of imposing such a tax and; (2) the fact that such transportation is conducted on an interstate, as well as intrastate business.'"