reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:32B-8.29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.29 - Sales tax exemptions

54:32B-8.29. Sales tax exemptions  Receipts from sales of production machinery, apparatus or equipment for use or consumption directly and primarily in the publication of newspapers in the production departments of a newspaper plant or in the production of tangible personal property for sale by persons engaged in the business of commercial printing, periodical, book, manifold business form, greeting card or miscellaneous publishing and typesetting, photoengraving, electrotyping and stereotyping and lithographic platemaking, including, but not limited to: engraving, enlarging and development equipment, internal process cameras and news and other similar transmission equipment, composing and pressroom apparatus and equipment, binding apparatus and equipment, type fonts, lead, mats, ink, plates, conveyors, stackers, sorting, bundling, stuffing, labeling and wrapping equipment and supplies for any of the foregoing are exempt from the tax imposed under the Sales and Use Tax Act; but sales of motor vehicles, typewriters, and other equipment and supplies otherwise taxable under this act are not exempt.  L. 1980, c. 105, s. 41, eff. Sept. 11, 1980. Amended by L. 1985, c. 440, s. 1, eff. March 1, 1986.
NJ Rev Stat § 54:32B-8.30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.30 - Advertising to be published in a newspaper

54:32B-8.30. Advertising to be published in a newspaper  Receipts from the sales of advertising to be published in a newspaper are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 42, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.32 - Gold or silver and storage

54:32B-8.32. Gold or silver and storage  Receipts from the sales of gold or silver and storage thereof, in the form traded on any contract market or other board of trade or exchange licensed by the Federal Commodity Futures Trading Commission as defined in the Commodity Exchange Act, as amended are exempt from the tax imposed under the Sales and Use Tax Act; provided that the sale shall have been in fulfillment of the obligations of a contract for future delivery of gold or silver, or an option to purchase or sell such commodity, entered into on and in accordance with the rules of such licensed contract or options market; provided, further that this exemption shall not apply with respect to any gold or silver subsequently converted to use by a purchaser and in such event such purchaser shall be liable for the sales and use tax imposed thereunder. L.1980, c. 105, s. 44, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.33 - Solar energy devices or systems

54:32B-8.33. Solar energy devices or systems  Receipts from sales 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 storing solar generated energy are exempt from the tax imposed under the Sales and Use Tax Act. The Director of the Division of Energy Planning and Conservation in the Department of Energy shall establish standards with respect to the technical sufficiency of solar energy systems for purposes of qualification for exemption. L.1980, c. 105, s. 45, eff. Sept. 11, 1980.
NJ Rev Stat § 54:32B-8.35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.35 - Exemption for receipts from aircraft sales, repairs.

54:32B-8.35 Exemption for receipts from aircraft sales, repairs.  1. Receipts from: a. sales of aircraft and repairs thereto including machinery or equipment to be installed on such aircraft and replacement parts therefor when utilized by an air carrier as defined by the Civil Aeronautics Board or the Code of Federal Regulations having its principal place of operations within the State and engaging in interstate, foreign, or intrastate air commerce; and b. repairs on aircraft having a maximum certificated takeoff weight, as contained in the certificate type issued by the Federal Aviation Administration, of 6,000 pounds or more, including machinery or equipment to be installed on such aircraft and replacement parts therefor;are exempt from the tax imposed under the Sales and Use Tax Act. L.1980,c.98,s.1; amended 1999, c.246.
NJ Rev Stat § 54:32B-8.36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.36 - Recycling, treatment, conveyance equipment, exemption from tax.

54:32B-8.36 Recycling, treatment, conveyance equipment, exemption from tax.  1. a. Receipts from the sales of recycling equipment are exempt from the tax imposed under the "Sales and Use Tax Act." For purposes of this subsection "recycling equipment" means any equipment which is used exclusively to sort and prepare solid waste for recycling or in the recycling of solid waste. "Recycling equipment" does not include conventional motor vehicles, or any equipment used in a process after the first marketable product is produced, or in the case of recycling iron or steel, any equipment used to reduce the waste to molten state and in any process thereafter. b. (1) Receipts from the sales of treatment equipment or conveyance equipment are exempt from the tax imposed under the "Sales and Use Tax Act," provided that the Commissioner of the Department of Environmental Protection has determined that the operation of the system in which the equipment is being or is to be used, and the reuse of wastewater effluent that results from that operation, are or will be beneficial to the environment. For purposes of this subsection,"treatment equipment" means any equipment that is used exclusively to treat effluent from a primary wastewater treatment facility, which effluent would otherwise have been discharged into the waters of the State, for purposes of reuse in an industrial process thereafter, and "conveyance equipment" means any equipment that is used exclusively to transport that effluent to the facility in which the treatment equipment has been or is to be installed and to transport the product of that further treatment to the site of that reuse. (2) Notwithstanding the provisions of paragraph (1) of this subsection, the seller shall charge and collect the tax from the purchaser on such sales at the rate then in effect, and the tax shall be refunded to the purchaser by the filing of a claim, within three years of the date of purchase, with the New Jersey Division of Taxation for a refund of sales or use tax paid. Proof of claim for refund shall be demonstrated by a copy of a determination of environmental benefit issued to the purchaser by the Commissioner of the Department of Environmental Protection pursuant to section 1 of P.L.2001, c.321 (C.54:10A-5.31), and by any additional information as the director may require, including but not limited to proof of tax paid. L.1981,c.546,s.1; amended 2001, c.322; 2005, c.126, s.12.
NJ Rev Stat § 54:32B-8.39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.39 - Certain printed advertising material receipts, exemption from tax.

54:32B-8.39 Certain printed advertising material receipts, exemption from tax.  1. Receipts from sales of printed advertising material for distribution to out-of-State recipients and receipts from sales of processing services in connection with distribution of printed advertising material to out-of-State recipients are exempt from the tax imposed under the "Sales and Use Tax Act." The exemption provided by this section shall apply to receipts from charges for the printing or production of printed advertising material whether prepared in, or shipped into New Jersey after preparation and stored for subsequent shipment to out-of-State customers. The mail processing services exemption provided by this section shall apply to receipts from charges for all mail processing services for distribution to out-of-State recipients, including but not limited to the following: preparing and maintaining mailing lists, addressing, separating, folding, inserting, sorting and packaging printed advertising materials and transporting to the point of shipment by the mail service or other carrier. L.1985, c.24, s.1; amended 1987, c.268, s.2; 2005, c.126, s.13; 2008, c.123, s.10.
NJ Rev Stat § 54:32B-8.41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.41 - Commercial vehicles, certain services or repairs

54:32B-8.41. Commercial vehicles, certain services or repairs  Receipts from installing tangible personal property in, maintaining, servicing or repairing trucks, tractors, trailers or semitrailers by a person who is not engaged, directly or indirectly through subsidiaries, parents, affiliates or otherwise, in a regular trade or business offering such services to the public, are exempt from the tax imposed under the "Sales and Use Tax Act."  L.1990,c.115,s.1.
NJ Rev Stat § 54:32B-8.42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.42 - Commercial vehicles, certain rentals, etc.

54:32B-8.42. Commercial vehicles, certain rentals, etc.  Receipts from the renting, leasing, licensing or interchanging of trucks, tractors, trailers or semitrailers by persons not engaged in a regular trade or business offering such renting, leasing, licensing or interchanging to the public, are exempt from the tax imposed under the "Sales and Use Tax Act," provided that such renting, leasing, licensing or interchanging is carried on with persons engaged in a regular trade or business involving carriage of freight by such vehicles.  L.1990,c.115,s.2.
NJ Rev Stat § 54:32B-8.43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.43 - Commercial vehicles, certain; sales, leases, repairs

54:32B-8.43. Commercial vehicles, certain; sales, leases, repairs  Receipts from: (a) sales, renting or leasing of commercial trucks, truck tractors, tractors, semitrailers, and vehicles used in combination therewith, as defined in R.S.39:1-1, which are registered in New Jersey and (1) have a gross vehicle weight rating in excess of 26,000 pounds, (2) are operated actively and exclusively for the carriage of interstate freight pursuant to a certificate or permit issued by the Interstate Commerce Commission, or (3) are registered pursuant to R.S.39:3-24 or R.S.39:3-25 and have a gross vehicle weight rating in excess of 18,000 pounds; and (b) repair and replacement parts for such vehicles, are exempt from the tax imposed under the "Sales and Use Tax Act." "Gross vehicle weight rating" means the value specified by the manufacturer as the loaded weight of the single or combination vehicle and, if the manufacturer has not specified a value for a towed vehicle, means the value specified for the towing vehicle plus the loaded weight of the towed unit.  L.1990,c.115,s.3.
NJ Rev Stat § 54:32B-8.44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.44 - Disposable household paper products exemption

54:32B-8.44. Disposable household paper products exemption  1. Receipts from the following are exempt from the tax imposed under the "Sales and Use Tax Act:" sales of disposable household paper products, including towels, napkins, toilet tissues, cleaning tissues, diapers, paper plates and cups purchased for household use.  L.1991,c.209,s.1.
NJ Rev Stat § 54:32B-8.45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.45 - Certain retail sales; lower tax rate.

54:32B-8.45 Certain retail sales; lower tax rate.  1. a. Receipts of retail sales, except retail sales of motor vehicles, of alcoholic beverages, of specified digital products, and cigarettes as defined in the "Cigarette Tax Act," P.L.1948, c.65 (C.54:40A-1 et seq.), made by a seller from a place of business regularly operated by the seller for the purpose of making retail sales at which items are regularly exhibited and offered for retail sale and which is not utilized primarily for the purpose of catalogue or mail order sales, in which county is situated an entrance to an interstate bridge or tunnel connecting New Jersey with a state that does not impose a retail sales and use tax or imposes a retail sales and use tax at a rate at least five percentage points lower than the rate in this State, are exempt to the extent of 50% of the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.). b. The exemption provided by subsection a. of this section shall apply unless a seller advises the director, in writing, that it intends to collect the tax at the full rate imposed under the "Sales and Use Tax Act". L.1993, c.373, s.1; amended 2005, c.126, s.14; 2006, c.44, s.11; 2011, c.49, s.7.
NJ Rev Stat § 54:32B-8.47a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.47a - Annual review of financial records of certain manufacturing facilities.

54:32B-8.47a Annual review of financial records of certain manufacturing facilities.  4. The Division of Taxation in the Department of the Treasury shall annually review the financial records of a manufacturing facility that is eligible for a sales and use tax exemption pursuant to section 33 of P.L.1997, c.162 (C.54:32B-8.47) as amended by section 1 of P.L.2007, c.94 and that is eligible for a TEFA unit rate surcharge exemption pursuant to section 67 of P.L.1997, c.162 (C.48:2-21.34) as amended by section 2 of P.L.2007, c.94, in order to determine whether it is economically feasible for the State to continue to allow such manufacturing facility to receive such exemptions. Upon the completion of the review required by this section, the division shall prepare and submit a report to the Legislature containing the division's recommendation as to whether the sales and use tax exemption and TEFA unit rate surcharge exemption should be continued or whether the exemptions should be altered or repealed. The first such report shall be submitted to the Legislature within 90 days following the date of enactment of P.L.2007, c.94 (C.48:2-21.36 et al.) and shall review the period beginning with the first day after the expiration of an off-tariff rate agreement entered into or negotiated by a manufacturing facility and extending to the last day of the month in which P.L.2007, c.94 (C.48:2-21.36 et al.) is enacted. Thereafter, subsequent reports shall be submitted within 90 days following the expiration of each successive one-year period for the duration of the seven-year period prescribed by section 33 of P.L.1997, c.162 (C.54:32B-8.47) and section 67 of P.L.1997, c.162 (C.48:2-21.34) as amended respectively by sections 1 and 2 of P.L.2007, c.94 or until such time as the exemptions have been repealed, and such reports shall review the financial records of such a manufacturing facility for the preceding one-year period. As a condition of receiving the sales and use tax exemption and TEFA unit rate surcharge exemption, the manufacturing facility shall make its financial records available to the division and shall provide such other information as may be needed by the division to complete its review and assessment pursuant to this section. L.2007, c.94, s.4.
NJ Rev Stat § 54:32B-8.47b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.47b - Definitions relative to provision of energy to certain manufacturing facilities.

54:32B-8.47b Definitions relative to provision of energy to certain manufacturing facilities.   1. As used in P.L.2019, c.437 (C.54:32B-8.47b et seq.): "Authority" means the New Jersey Economic Development Authority established by P.L.1974, c.80 (C.34:1B-1 et seq.). "Comprehensive energy audit" means the same as defined in section 2 of P.L.1995, c.180 (C.48:2-21.25). "Director" means the Director of the Division of Taxation in the Department of the Treasury. "Division" means the Division of Taxation in the Department of the Treasury. "Recovered materials" means the same as defined in 40 C.F.R. s.247.3. "Recovered materials manufacturing facility" means a facility that: (1) received service under an electric public utility rate that applied only to the owner of the facility on January 1, 2004; (2) manufactures products made from recovered materials, provided however, that not less than 50 percent of the content of such products produced in this State meet the definition of recovered materials; (3) completed a comprehensive energy audit not more than 48 months before but not later than 90 days after the effective date of P.L.2019, c.437 (C.54:32B-8.47b et seq.); and (4) employed, individually or collectively with an affiliated facility, not less than 250 employees in this State on January 1, 2019. "Recycled materials" means any item or commodity which is manufactured or produced in whole or in part from post-consumer waste material.  "Recycled materials manufacturing facility" means a facility that: (1) received service under an electric public utility rate that applied only to the owner of the facility on January 1, 2004 at or above 110 kilovolts delivery; (2) manufactures products made from recycled materials, provided however, that not less than 90 percent of the content of such products produced in this State meet the definition of recycled materials; and (3) employed not less than 200 employees in this State on January 1, 2020. "Tax exemption period" means: (1) for a recovered materials manufacturing facility, a period of seven years beginning on a date specified by the owner of a recovered materials manufacturing facility following consultation and filing of notice with the division, provided, however, that the beginning date shall be specified to occur after December 31, 2019 and before January 1, 2023; or  (2) for a recycled materials manufacturing facility, an initial period of seven years beginning on a date specified by the owner of a recycled materials manufacturing facility following consultation and filing of notice with the division, provided, however, that the beginning date shall be specified to occur after the effective date of P.L.2021, c.213. L.2019, c.437, s.1; amended 2021, c.213, s.1.
NJ Rev Stat § 54:32B-8.47c (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.47c - Exemption for certain receipts.

54:32B-8.47c Exemption for certain receipts.  2. a. Receipts from the sale or use of energy and utility service to or by a recovered materials manufacturing facility or a recycled materials manufacturing facility for use or consumption directly and primarily in the production of tangible personal property shall be exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), during the tax exemption period.  b. Notwithstanding the provisions of subsection a. of this section, a seller of energy and utility service shall charge and collect from a purchaser that is a recovered materials manufacturing facility or a recycled materials manufacturing facility, and remit to the division, the sales and use tax at the rate then in effect, and the tax shall be refunded to the purchaser by the filing, within 30 days of the close of the calendar quarter in which the sale or use is made or rendered, of a claim with the director for a refund of sales and use taxes paid for energy and utility service, which refund shall be paid within 60 days of the filing of a claim for refund. Proof of claim for refund shall be made by the submission of auditable receipts and such other documentation as the director may require.  c. (1) If the owner of a recovered materials manufacturing facility or a recycled materials manufacturing facility relocates the facility to a location outside this State during the tax exemption period, the owner of the facility shall pay the director the amount of tax for which an exemption shall have been allowed and refunded in accordance with subsection b. of this section. (2) The State Treasurer shall notify the director of the relocation of a recovered materials manufacturing facility or a recycled materials manufacturing facility to a location outside this State, and the director shall issue a tax assessment for the recapture of tax, equal to the amount of tax for which an exemption shall have been allowed and refunded in accordance with subsection b. of this section. (3) The recapture of tax shall be a State tax subject to the State Uniform Tax Procedure Law, R.S.54:48-1 et seq., and shall be deposited in the General Fund. L.2019, c.437, s.2; amended 2021, c.213, s.2.
NJ Rev Stat § 54:32B-8.48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.48 - Imprinting services on manufacturing equipment, exempt.

54:32B-8.48 Imprinting services on manufacturing equipment, exempt.  1. Receipts from the following services are exempt from the "Sales and Use Tax Act:" imprinting services performed on machinery, apparatus or equipment for use or consumption directly and primarily in the production of tangible personal property for sale by manufacturing, processing, assembling or refining and exempt from taxation pursuant to subsection a. of section 25 of P.L.1980, c.105 (C.54:32B-8.13). L.1997,c.333,s.1.
NJ Rev Stat § 54:32B-8.49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.49 - Film and video industry, sales, use tax exemptions.

54:32B-8.49 Film and video industry, sales, use tax exemptions.  1.a. Receipts from sales of tangible personal property for use or consumption directly and primarily in the production of film or video for sale are exempt from the tax imposed under the "Sales and Use Tax Act." This exemption shall apply to tangible personal property including motor vehicles, replacement parts without regard to useful life, tools and supplies, but shall not apply to tangible personal property the use of which is incidental to the production of film or video. b. The receipts from sales of the services of installing, maintaining, servicing, or repairing tangible personal property for use or consumption directly and primarily in the production of film or video for sale are exempt from the tax imposed under the "Sales and Use Tax Act." c. For the purposes of this section, "film or video" means motion pictures including feature films, shorts and documentaries, television films or episodes, similar film and video productions whether for broadcast, cable, closed circuit or unit distribution and whether in the form of film, tape, or other analog or digital medium, but does not include any film or video that is produced by or on behalf of a corporation or other person for its own internal use for advertising, educational, training, or similar purposes L.1999,c.221,s.1.
NJ Rev Stat § 54:32B-8.50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempt

54:32B-8.50. Short title; receipts from sales of firearm trigger locks, tax exempt  1. a. This act shall be known and may be cited as "The Firearm Accident Prevention Act". b. Receipts from sales of firearm trigger locks and other devices that enable the firearm to be made inoperable by anyone other than an authorized person are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). L.1999,c.253.
NJ Rev Stat § 54:32B-8.51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempt

54:32B-8.51. Short title; receipts from sales of firearm vaults, tax exempt  1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act". b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.). L.1999,c.254.