N.J. Admin. Code § 18:24-4.2
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Assembling" means the collecting or gathering together of the parts of a product, and placing them in their proper relation to each other.
"Machinery, apparatus, or equipment" means any complex, mechanical, electrical, or electronic device, mechanism, or instrument that is adapted to the accomplishment of a production process, and which is designed to be used, and is used, in manufacturing, converting, processing, fabricating, assembling, or refining tangible personal property for sale.
"Manufacturing or processing" means the performance of an operation or series of operations, the object of which is to place items of tangible personal property in a form, composition, or character different from that in which they were acquired. The change in form, composition, or character must be a substantial change, and it must result in a transformation of property into a different or substantially more usable product.
"Motor vehicle" means all vehicles propelled otherwise than by muscular power (excepting such vehicles as run only upon rails or tracks), trailers, semitrailer, house trailers, or any other type of vehicle drawn by a motor-driven vehicle, and motorcycles, designed for operation on the public highways.
"Part" means an item used as a replacement for any portion of a machine and which is attached or affixed to the machine of which it is a part permanently or during periods of use. A part cannot accomplish the work for which it was designed independent of the machine of which it is intended to be a component.
"Refining" means the making fine or pure, or partially free from extraneous or undesirable matter.
"Supplies" means items of tangible personal property used in the maintenance of a building, work area, or machinery, apparatus, or equipment, and may include items of tangible personal property consumed or used in production whose use is incidental to such production. Supplies include, but are not limited to:
1. Lubricants;
2. Cleaning materials;
3. Boiler compounds; and
4. Light bulbs.
"Tool" means a hand-held and manually operated work instrument which is simple in design and used in the performance of simple work functions.
"Year" means a standard calendar year of 12 months.
N.J. Admin. Code § 18:24-4.2