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N.J.S.A. § 54:32B-8.33.

Solar energy devices or systems

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

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.

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In this chapter (40 sections)
  1. 54:32B-8.11 · Transportation charges, exceptions
  2. 54:32B-8.12. · Tax exemption for marine terminal services, certain…
  3. 54:32B-8.13 · Sales, use tax exempt, machinery, apparatus, etc
  4. 54:32B-8.14 · Sales of tangible personal property, specified digital…
  5. 54:32B-8.15 · Exemption from taxation for certain wrapping supplies
  6. 54:32B-8.16 · Tangible personal property, etc. for use on farms,…
  7. 54:32B-8.16a · Rules, regulations
  8. 54:32B-8.17. · Tangible personal property sold by mortician, undertaker…
  9. 54:32B-8.18. · Films, records, etc. used through medium of theaters,…
  10. 54:32B-8.19 · Property taxable under municipal ordinance
  11. 54:32B-8.2 · Food items, certain, exemption from tax; definitions
  12. 54:32B-8.20. · Materials used to induce or cause refining or chemical…
  13. 54:32B-8.21 · School textbooks, exemption from tax
  14. 54:32B-8.22 · Sales tax exemption for certain services, supplies to…
  15. 54:32B-8.25. · Bible or similar sacred scripture
  16. 54:32B-8.26. · Flags of the United States of America or State of New…
  17. 54:32B-8.27. · Locomotives, railroad cars, other railroad rolling stock…
  18. 54:32B-8.3. · Food sold in schools
  19. 54:32B-8.30. · Advertising to be published in a newspaper
  20. 54:32B-8.32. · Gold, silver, storage sales receipts; definitions
  21. 54:32B-8.33. · Solar energy devices or systems
  22. 54:32B-8.35 · Exemption for receipts from aircraft sales, repairs
  23. 54:32B-8.36 · Recycling, treatment, conveyance equipment, exemption…
  24. 54:32B-8.39 · Certain printed advertising material receipts, exemption…
  25. 54:32B-8.4 · Clothing, footwear, exemption from tax; definitions
  26. 54:32B-8.45 · Certain retail sales; lower tax rate
  27. 54:32B-8.46 · Receipts from sale, exchange, delivery, use of…
  28. 54:32B-8.47 · Energy and utility service, certain, exempt sales, refunds
  29. 54:32B-8.47a · Annual review of financial records of certain…
  30. 54:32B-8.47b · Definitions relative to provision of energy to certain…
  31. 54:32B-8.47c · Exemption for certain receipts
  32. 54:32B-8.47d · Annual review of financial records
  33. 54:32B-8.48 · Imprinting services on manufacturing equipment, exempt
  34. 54:32B-8.49 · Film and video industry, sales, use tax exemptions
  35. 54:32B-8.5 · Newspapers, magazines, periodicals, certain, exemptions…
  36. 54:32B-8.50. · Short title; receipts from sales of firearm trigger…
  37. 54:32B-8.51. · Short title; receipts from sales of firearm vaults, tax…
  38. 54:32B-8.52. · Certain receipts for purchase, repair of limousine, tax…
  39. 54:32B-8.53. · Rentals between certain closely related business…
  40. 54:32B-8.54 · Residential veterans' facilities, sales, certain, exempt…
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