N.J. Admin. Code § 19:31L-1.1
The rules in this chapter were promulgated by the New Jersey Commerce, Economic Growth and Tourism Commission (the Commission) to implement P.L. 2004, c. 65 (the Act), and specifically, section 23 of the Act (N.J.S.A. 52:27H-87.1). Section 23 of the Act establishes an energy sales tax exemption program (the Program) to provide for an exemption of sales and use tax for retail sales of electricity and natural gas and their transport to a qualified business in a New Jersey urban enterprise zone for consumption in the zone, or a vertically integrated combination of qualified businesses manufacturing a single product within a single redevelopment area within an enterprise zone, that employs at least 250 people at least 50 percent of whom are directly employed in a manufacturing process. The program was established under the jurisdiction of the Commission, and was administered by the Commission, in accordance with the procedures for obtaining the exemption as may be provided pursuant to the New Jersey Urban Enterprise Zones Act, P.L. 1983, c. 303, the Sales and Use Tax Act, P.L. 1966, c. 30, and this chapter. Effective July 1, 2008, jurisdiction and administration of the program was transferred to the New Jersey Economic Development Authority, pursuant to P.L. 2008, c. 27, § 10.
N.J. Admin. Code § 19:31L-1.1
See: 38 N.J.R. 1524(a), 38 N.J.R. 3619(a).
Substituted "250" for "500" and "whom" for "which".