N.J. Admin. Code § 18:24-26.1
Current through Register Vol. 56, No. 11, June 3, 2024
This subchapter is intended to clarify the application of the Sales and Use Tax Act, 54:32B-1 et seq., to the purchase, rental, lease, or use of solar energy devices or systems designed to provide heating or cooling, or electrical or mechanical power by collecting and transferring solar-generated energy and including mechanical or chemical devices for storage of solar-generated energy.
N.J. Admin. Code § 18:24-26.1