N.J. Stat. § 54:32B-8.7
Current through L. 2023, c. 200.
Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk.
N.J.S. § 54:32B-8.7