N.J. Admin. Code § 19:31L-1.5

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

Section 19:31L-1.5 - Submission requirements

(a) Each application for the energy sales tax exemption submitted to the Authority shall include the following:

1. The name, address and Employer Identification Number (EIN), also known as a Federal tax identification number of the applicant;

2. The address of the facility which is the subject of this application;

3. The number of total employees at the site for which the exemption application is being submitted;

4. The number of full-time employees that are directly employed in the manufacturing process of the applicant;

5. The name and address of the company(ies) that supply, transmit, and distribute electricity and natural gas to the facility;

6. The account identification numbers and billing information including contact name for each account identified in (a)5 above;

7. An estimate of the facility's annual quantity use of electricity and natural gas in units and in dollars;

8. A description of the nature of the business and the facility for which this application is being made;

9. The North American Industrial Classification System identification number(s) applicable to the applicant;

10. Certification that the business applying for this program is not in default with any other program administered by the State of New Jersey; and

11. Such additional information as may required by the Chief Executive Officer to provide a complete and accurate description of the business that is applying for this exemption.

(b) Applicants seeking to qualify for the energy sales tax exemption as a qualified group shall first establish that they are engaged in a vertically integrated business activity. Such activity shall be evidenced by a thorough description of the principal business activity that will occur at each location in the single redevelopment area within the enterprise zone and an explanation, satisfactory to the Authority, of how these business activities are integrally connected to each other in a manner that produces a common, manufactured product(s). This description shall include at least one specific, verifiable, measure of how such integration shall be monitored. For example, a business might submit that 90 percent of its manufactured output is physically packaged with the product made by another member of the vertically integrated group.

(c) Once the businesses seeking to qualify for the energy sales tax exemption as a qualified group are determined by the Authority to be a vertically integrated business activity, then the group application will be evaluated in combination with the other members of the group to determine if the group is eligible as a qualified group.

1. Each application submitted to the Authority by a group of vertically integrated qualified businesses shall include the submission requirements of (a) above for each individual business in the group.

2. In addition to (c)1 above, the application shall be required to provide evidence satisfactory to the Authority that all individual businesses in the group are located within a single redevelopment area.

3. The group as a whole, rather than each individual business, shall be considered in meeting eligibility requirements of directly employing at least 250 people within the single redevelopment area within the enterprise zone, at least 50 percent of whom are directly employed in a manufacturing process.

(d) In the case of a qualified group, each time an application from a new business seeking to be added to, or an existing business seeking to be deleted from, the qualified group, the submission requirements of this section shall be required to be satisfied promptly for the group as so changed. If no new businesses are added or existing business are deleted during the year, the annual renewal requirements at N.J.A.C. 19:31L-1.4 for qualified groups shall apply.

N.J. Admin. Code § 19:31L-1.5

Amended by R.2006 d.197, effective 5/15/2006.
See: 37 N.J.R. 3024(a), 38 N.J.R. 2165(b).
Inserted "including contract name" in (a)6; and in (c) substituted "the businesses" for "a business", "are" for "is" and "the group" for "its", inserted "a" preceding "vertically" and inserted "activity".
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)7, inserted "in units and in dollars"; in the introductory paragraph of (c), inserted "a" preceding "vertically"; and in (c)3, substituted "250" for "500".

Recodified from 19:31-13.5 56 N.J.R. 807(a), effective 5/6/2024