N.J. Admin. Code § 19:31P-1.1
The rules in this chapter are promulgated by the New Jersey Economic Development Authority (Authority) to implement P.L. 2005, c. 374 (the Act), and specifically, section 2 of the Act. Section 2 establishes an energy sales tax exemption program (the Program) for retail sales of electricity and natural gas and their transport to a business in counties designated for the 50 percent tax exemption pursuant to section 1 at P.L. 1993, c. 373, that employs at least 50 people at that facility, at least 50 percent of whom are directly employed in a manufacturing process, and provided that the energy and utility services are consumed exclusively at that facility. The Program is to be administered by the Authority in accordance with the procedures for obtaining the exemption as may be provided pursuant to the Sales and Use Tax Act, P.L. 1966, c. 30, and this subchapter.
N.J. Admin. Code § 19:31P-1.1
See: 42 N.J.R. 1495(b), 42 N.J.R. 2436(a).
Substituted "Economic Development Authority (Authority)" for "Commerce, Economic Growth and Tourism Commission (the 'Commission')" and "Authority" for "Commission," preceding "in accordance", and deleted "established under the jurisdiction of the Commission, and is" following "Program is".