N.J. Admin. Code § 18:2-10.2
For purposes of this subchapter, the following words and terms are defined as follows:
"Business assistance or incentive" means monetary or financial assistance in any form, other than a tax credit or tax exemption pursuant to a claim made on a tax return filed with the Division of Taxation in the Department of the Treasury, including, but not limited to, a grant, loan, loan guarantee, or other monetary or financial benefit awarded to a person by a department or agency of the State government, including independent authorities and instrumentalities of the State to assist the person or business entity in the conduct or operation of a business, occupation, trade, or profession in the State, in connection with the following programs:
1. Business employment incentive program established pursuant to N.J.S.A. 34:1B-124 et seq.;
2. The business retention and relocation program established pursuant to N.J.S.A. 34:1B-112 et seq.;
3. The customized training services provided pursuant to N.J.S.A. 34:15D-5;
4. The business, commercial and industrial components of the clean energy program administered by the Board of Public Utilities;
5. The business grant, loan, and loan guarantee programs administered by:
i. The Economic Development Authority;
ii. The Housing and Mortgage Finance Authority; and
iii. The Casino Reinvestment Development Authority;
6. The science and technology grants provided by or through the New Jersey Commission on Science and Technology; and
7. Any other similar State program that confers a significant monetary or financial benefit upon a business or businesses, as prescribed by the State Treasurer pursuant to rules promulgated pursuant to the Administrative Procedure Act, N.J.S.A. 52:1B-1 et seq.
"Business entity" means a person as referenced in N.J.S.A. 54:50-39, corporation, partnership or limited liability company, or sole proprietor, whether organized under the laws of this State or under the laws of any other state or foreign jurisdiction, which is subject to taxation under any state tax law. All persons and business entities must be registered to operate a business, occupation, trade, or profession in this State.
"Taxes" means all reports, returns, documents, taxes, fees, penalties, interest, and costs required under any tax law of the State of New Jersey that are required to be paid or remitted to or collectible by the Director.
N.J. Admin. Code § 18:2-10.2