54:32B-8.7 Utilities.
49 words·~1 min read·
/nj/title-54/chapter-32b/54-32b-8-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
L.1980,c.105,s.19; amended 1990, c.40, s.6; 1997, c.162, s.21.