New Jersey Administrative Code › Title 19 - OTHER AGENCIES › NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY › Chapter 31L - ENERGY SALES TAX EXEMPTION PROGRAM › Subchapter 1 - ENERGY SALES TAX EXEMPTION PROGRAM › Section 19:31L-1.2 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this
					 subchapter, shall have the following meanings, unless the context clearly
					 indicates otherwise.
"Act" means the Business Retention and Relocation
					 Assistance Act,
					 P.L.
					 2004, c. 65.
"Application" means the authorized application form
					 submitted to the Authority from a business for approval of an energy sales tax
					 exemption.
"Authority" means the New Jersey Economic Development
					 Authority.
"Directly employed" means employed as an employee, and not
					 as an independent contractor, and directly involved in the manufacturing
					 process of the business applying for the energy sales tax exemption.
"Director" means the Director of the Division of Taxation
					 in the Department of the Treasury.
"Employ" means for purposes of this subchapter, utilize the
					 productive services of people as full-time employees. "Full-time employee" is
					 defined at N.J.A.C. 12A:2-1.2.
"Energy sales tax exemption" means the energy sales and use
					 tax exemption for retail sales of energy and utility service approved by the
					 Chief Executive Officer pursuant to the Act and this subchapter.
"Enterprise zone" or "urban enterprise zone" or "UEZ" means
					 an urban enterprise zone designated by the New Jersey Urban Enterprise Zone
					 Authority created by the New Jersey Urban Enterprise Zones Act, P.L. 1983,
					 c.303.
"Family of products" means a group of products that, when
					 taken together, are primarily (at least 60 percent) used, purchased and sold as
					 a single product, product line, or brand marketing.
"Manufacturing" means the performance of an operation or
					 series of operations, the object of which is to place items of tangible
					 personal property in a form, composition or character different from that in
					 which they were acquired. The change must be substantial and must result in a
					 transformation of property into a different or substantially more useable
					 product.
"New Jersey Urban Enterprise Zone Program" or "UEZ Program"
					 means the program administered by the UEZ Authority pursuant to P.L. 1983,
					 c.303.
"Qualified business" means a qualified business as defined
					 at 52:27H-62.
"Qualified group" means a group of businesses that consist
					 of a group of two or more persons:
1. Each of which is a qualified business and all of which
					 are located within a single redevelopment area adopted pursuant to the "Local
					 Redevelopment and Housing Law," P.L. 1992, c.79 (40A:12A-1 et seq.);
2. That collectively employ at least 250 people within a
					 single redevelopment area within an enterprise zone, at least 50 percent of
					 whom are directly employed in a manufacturing process;
3. Are each engaged in a vertically integrated business,
					 evidenced by the manufacture and distribution of a product or family of
					 products that, when taken together, are primarily used, packaged and sold as a
					 single product;
4. Each use the energy and utility service for the
					 exclusive use or consumption of each of the persons that comprise a group
					 within an enterprise zone; and
5. Each of which contributes at least 60 percent of its
					 product towards the manufacture of the single, integrated product.
"Redevelopment area" means an area determined to be in need
					 of redevelopment or to be a blighted area as further defined at
					 40A:12A-3.
"UEZ Authority" means the New Jersey Urban Enterprise Zone
					 Authority created pursuant to P.L. 1983, c.303, which is in the Department of
					 Community Affairs.