N.J. Stat. § 54:32B-8.7
Utilities
New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective
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- N.J. Stat. § 54:32B-8.7, Utilities, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483340
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Full text
19. 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.