N.J. Admin. Code § 18:24-5.2
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise:
"Component materials" means materials that become a physical component of items of tangible personal property produced by a fabricator/contractor for incorporation into real property.
"Construction equipment" means any vehicle, machine, tool, implement, or other device used by a contractor in erecting structures for others, or building on, or otherwise improving, altering, or repairing property of others, which does not become a physical component part of the property upon which work is performed, and which is not necessarily consumed in the performance of such work. Examples of construction equipment include, but are not limited to:
1. Grading, lifting, and excavating vehicles;
2. Compressors and scaffolds;
3. Forms;
4. Hand tools; and
5. Ladders.
"Construction materials" means items of tangible personal property purchased by a contractor for incorporation into property as a physical component part of such property.
"Construction supplies" means items of tangible personal property consumed in the fulfillment of a construction contract, which items do not become a physical component part of the property upon which work is performed. Construction supplies include, but are not limited to:
1. Lubricants;
2. Cleaning compounds;
3. Polyethylene covers;
4. Rock salt; and
5. Rope.
"Contractor" means any individual, partnership, corporation, or other commercial entity engaged in any business involving erecting structures for others, or building, or otherwise improving, altering, or repairing real property of others. Contractor does not include the owner of the real property on which services are being performed. For example, a developer, who owns the land on which construction or landscaping is taking place, is not a contractor.
"Exempt organization" means any agency, instrumentality, authority, or public corporation of the governments of the United States of America or the State of New Jersey or any political subdivision of the State of New Jersey; or any organization which holds a valid exempt organization certificate issued pursuant to the provisions of N.J.S.A. 54:32B-9(b).
"Fabricator" means any individual, partnership, corporation, or other commercial entity engaged in any business involving manufacturing, processing, or assembling tangible personal property for sale, which when installed ordinarily becomes a physical component part of real property.
"Fabricator/contractor" means any individual, partnership, corporation, or other commercial entity engaged in any business that functions as both a fabricator and a contractor.
"Garbage" means contained trash and waste. Examples of garbage include, but are not limited to:
1. Construction debris;
2. Discarded recyclable materials;
3. Hazardous waste;
4. General household trash;
5. Restaurant food waste;
6. Medical and veterinary waste;
7. Industrial waste;
8. Metal scraps; and
9. Leaves, lawn clippings, twigs, and brush.
"Landscaping services" means services that result in a capital improvement to land, but not including construction, erection, alteration, improvement, repair, or maintenance of structures. Examples of landscaping services include, but are not limited to:
1. Planting trees;
2. Laying sod;
3. Clearing and filling land in preparation for new planting; and
4. Removal of trees and stumps.
"Materials" means items of tangible personal property.
"Property owner" means the owner of real property on which contractors' services are performed. Property owner includes a developer who owns the land and as used in this subchapter, property owner can also include a commercial tenant who engages the services of a contractor.
"Real property, property, or land" means land and any structure or appurtenance affixed permanently thereto.
"Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software including prewritten computer software transmitted electronically.
N.J. Admin. Code § 18:24-5.2