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New Jersey Statutes, Title: 54, TAXATION

    Chapter 32b:

      Section: 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.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:32b-8.20 (if available):



Court decisions that cite this statute: CLICK HERE.