N.J. Stat. § 54:32B-8.20

Current through L. 2023, c. 256.

Section 54:32B-8.20 - Materials used to induce or cause refining or chemical process

Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operation, but do not become a component part of the finished product are exempt from the tax imposed under the Sales and Use Tax Act.

N.J.S. § 54:32B-8.20

L.1980, c.105, s.32, eff. 9/11/1980.