2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:32B-8.20 - Materials Used To Induce Or Cause Refining Or Chemical Process
54:32B-8.20. Materials used to induce or cause refining or chemical process
Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operation, but do not become a component part of the finished product are exempt from the tax imposed under the Sales and Use Tax Act.
L.1980, c. 105, s. 32, eff. Sept. 11, 1980.
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