N.J. Admin. Code § 19:31L-1.2
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Act" means the Business Retention and Relocation Assistance Act, P.L. 2004, c. 65.
"Application" means the authorized application form submitted to the Authority from a business for approval of an energy sales tax exemption.
"Authority" means the New Jersey Economic Development Authority.
"Directly employed" means employed as an employee, and not as an independent contractor, and directly involved in the manufacturing process of the business applying for the energy sales tax exemption.
"Director" means the Director of the Division of Taxation in the Department of the Treasury.
"Employ" means for purposes of this subchapter, utilize the productive services of people as full-time employees. "Full-time employee" is defined at N.J.A.C. 12A:2-1.2.
"Energy sales tax exemption" means the energy sales and use tax exemption for retail sales of energy and utility service approved by the Chief Executive Officer pursuant to the Act and this subchapter.
"Enterprise zone" or "urban enterprise zone" or "UEZ" means an urban enterprise zone designated by the New Jersey Urban Enterprise Zone Authority created by the New Jersey Urban Enterprise Zones Act, P.L. 1983, c.303.
"Family of products" means a group of products that, when taken together, are primarily (at least 60 percent) used, purchased and sold as a single product, product line, or brand marketing.
"Manufacturing" 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 must be substantial and must result in a transformation of property into a different or substantially more useable product.
"New Jersey Urban Enterprise Zone Program" or "UEZ Program" means the program administered by the UEZ Authority pursuant to P.L. 1983, c.303.
"Qualified business" means a qualified business as defined at 52:27H-62.
"Qualified group" means a group of businesses that consist of a group of two or more persons:
1. Each of which is a qualified business and all of which are located within a single redevelopment area adopted pursuant to the "Local Redevelopment and Housing Law," P.L. 1992, c.79 (40A:12A-1 et seq.);
2. That collectively employ at least 250 people within a single redevelopment area within an enterprise zone, at least 50 percent of whom are directly employed in a manufacturing process;
3. Are each engaged in a vertically integrated business, evidenced by the manufacture and distribution of a product or family of products that, when taken together, are primarily used, packaged and sold as a single product;
4. Each use the energy and utility service for the exclusive use or consumption of each of the persons that comprise a group within an enterprise zone; and
5. Each of which contributes at least 60 percent of its product towards the manufacture of the single, integrated product.
"Redevelopment area" means an area determined to be in need of redevelopment or to be a blighted area as further defined at 40A:12A-3.
"UEZ Authority" means the New Jersey Urban Enterprise Zone Authority created pursuant to P.L. 1983, c.303, which is in the Department of Community Affairs.
N.J. Admin. Code § 19:31L-1.2
See: 38 N.J.R. 1524(a), 38 N.J.R. 3619(a).
Inserted definition "Qualified business"; and in paragraph 2 of definition "Qualified group", substituted "250" for "500".