N.J. Admin. Code § 19:31P-1.3

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

Section 19:31P-1.3 - Eligibility criteria and condition for exemption

(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:

1. To operate a manufacturing facility in a qualified county; and

2. Employ at least 50 people at that facility, at least 50 percent of whom are directly employed in the manufacturing process.

(b) The exemption is limited to retail sales of electricity and natural gas that are consumed at the manufacturing facility located in the qualified county.

N.J. Admin. Code § 19:31P-1.3

Recodified from N.J.A.C. 12A:2A-4.3 by R.2010 d.231, effective 10/18/2010.
See: 42 N.J.R. 1495(b), 42 N.J.R. 2436(a).

Recodified from 19:31-17.3 56 N.J.R. 807(a), effective 5/6/2024