New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 120 - URBAN ENTERPRISE ZONE AUTHORITY
Subchapter 5 - ENERGY SALES TAX EXEMPTION PROGRAM
Section 5:120-5.1 - Applicability and scope
Universal Citation: NJ Admin Code 5:120-5.1
Current through Register Vol. 56, No. 18, September 16, 2024
There was established pursuant to P.L. 2004, c. 65, also known as the Business Retention and Relocation Assistance Act ("BRRAG Act"), a program to grant qualified businesses which engage in manufacturing an exemption from the sales and use tax on electricity and natural gas utilities consumed at the zone location. By P.L. 2008, c. 27, this program was transferred to the New Jersey Economic Development Authority.
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