New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 22 - PUBLIC UTILITY TAX - WATER AND SEWERAGE
Subchapter 1 - DEFINITIONS AND GENERAL PROVISIONS
Section 18:22-1.3 - Definitions

The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise:

"Act" means N.J.S.A. 54:30A-54 et seq.

"Director" means the Director of the Division of Taxation, Department of the Treasury.

"Gross receipts" means all receipts from the taxpayer's business over, on, in, through, or from the whole of its lines or mains, excluding only the following:

1. Any sum or sums of money received by the taxpayer in payment for water sold and furnished to another public utility, which is also subject to the payment of a tax based upon gross receipts or to a gas, electric or gas, and electric public utility subject to the payment of taxes pursuant to N.J.S.A. 54:10A-5.25;

2. Receipts derived from interstate commerce;

3. Any sum or sums of money received by the taxpayer in payment for water sold or furnished that is used to generate electricity that is sold for resale, or to an end user other than the one on-site end user upon whose property is located a co-generation facility or self-generation unit that generates the electricity or upon the property purchased or leased from the on-site end user by the person owning the co-generation facility or self-generation unit if such property is contiguous to the user's property and is the property upon which is located a co-generation facility or self-generation unit that generates the electricity;

4. In the case of a sewerage corporation, an amount equal to any sum or sums of money payable by such sewerage corporation to any board, commission, department, branch, agency, or authority of the State or of any county or municipality, for the treatment, purification, or disposal of sewerage or other wastes; and

5. In the case of a water purveyor, an amount equal to any sum or sums of money paid in accordance with the water tax imposed on the owner or operator of every public community water system by N.J.S.A. 58:12A-21 and which is included in the tariff altered pursuant to N.J.S.A. 58:12A-17.

"Pre-tax year" means the calendar year immediately preceding the tax year.

"Public street, highway, road, or other public place" means any street, highway, road, or other public place, which is open and used by the public, even though the same has not been formally accepted as a public street, highway, road, or other public place. For purposes of computing the tax in connection with lines or mains installed after February 19, 1991, the term includes dead end streets, cul-de-sacs, alleys, water or riparian ways, and non-restricted roadways, such as extended residential, commercial, or recreational facility driveways, or dead end streets, cul-de-sacs, or alleys that are connected to public roadways and are for access to or for the use of supermarkets, shopping malls, planned communities (such as apartment complexes and condominium developments), commercial enterprises, and recreation facilities (such as marinas, golf clubs, drag strips, etc.) and the connecting roads within or around the above facilities, whether these roadways shall be located on public or on private property. The term "public street, highway, road, or other public place" shall not include restricted residential communities that control, by way of a permanently manned gate, access to or through said community.

"Real estate" means lands and buildings of taxpayers, but does not include pipes, conduits, bridges, viaducts, dams, and reservoirs (except that the lands upon which dams and reservoirs are situated are real estate), machinery, apparatus, and equipment, notwithstanding any attachment to lands or buildings.

"Service connections" means the pipes connecting the building or place where the service or commodity supplied by the taxpayer is used or delivered, or is made available for use or delivery, with a supply line or supply main on private property.

"Taxpayer" means any person, copartnership, association, or corporation subject to taxation under the provisions of the Act.

"Tax year" means the calendar year in which the tax is payable under the Act.