New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 26 - SOLAR ENERGY DEVICES OR SYSTEMS; EXEMPTION FROM SALES AND USE TAXATION
Section 18:24-26.1 - Scope of subchapter
Universal Citation: NJ Admin Code 18:24-26.1
Current through Register Vol. 56, No. 18, September 16, 2024
This subchapter is intended to clarify the application of the Sales and Use Tax Act, 54:32B-1 et seq., to the purchase, rental, lease, or use of solar energy devices or systems designed to provide heating or cooling, or electrical or mechanical power by collecting and transferring solar-generated energy and including mechanical or chemical devices for storage of solar-generated energy.
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