N.J. Admin. Code § 19:31L-1.3

Current through Register Vol. 56, No. 12, June 17, 2024

Section 19:31L-1.3 - Eligibility criteria

(a) To qualify for energy sales tax exemption for the retail sale, transmission, or distribution of electricity and natural gas, an applicant shall be required to be certified by the Authority to receive the benefits of the New Jersey Urban Enterprise Zone Program pursuant to the New Jersey Urban Enterprise Zones Act, P.L. 1983, c. 303, and the applicable rules of the Authority; and shall be further required to be either:

1. A qualified business that employs at least 250 people within an enterprise zone, at least 50 percent of whom are directly employed in a manufacturing process, for the exclusive use or consumption of such business within the enterprise zone; or

2. A group of two or more persons:

i. 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.);

ii. 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;

iii. That 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, product line or brand marketing; and

iv. That collectively use the energy and utility service (which may be in separate accounts) for the exclusive use or consumption of each of the persons that comprise a group within a single redevelopment area within an enterprise zone.

N.J. Admin. Code § 19:31L-1.3

Amended by R.2006 d.323, effective 9/5/2006.
See: 38 N.J.R. 1524(a), 38 N.J.R. 3619(a).
In (a)1 and (a)2ii, substituted "250" for "500".

Recodified from 19:31-13.3 56 N.J.R. 807(a), effective 5/6/2024