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

Current through Register Vol. 56, No. 14, July 15, 2024
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.