18:24-19.3 Scope of exemption
(a) The exemption provided by N.J.S.A. 54:32B-8.16 applies to the purchases of:
1. Tangible personal property;
2. Production services; and
3. Conservation services.
(b) The exemption applies only when the property or service is purchased for use or consumption directly and primarily in the production for sale, handling for sale or preservation for sale of agricultural or horticultural commodities.
(c) The exemption provided by N.J.S.A. 54:32B-8.16 applies only to purchases by the farmer of property or services to be used in that farmer's own farming enterprise.
1. The exemption does not apply to purchases by a contractor of tangible personal property to be installed on a customer's farm premises or consumed during the work performed by the contractor on that property.
2. The exemption does not apply to purchases of items used by a service provider in rendering services to a farmer, regardless of whether the services rendered will be exempt.
(d) The exemption does not apply to purchases of the following categories of tangible personal property:
1. Automobiles;
2. Energy; and
3. Materials used to construct a building or structure, with the following exceptions:
i. Silos;
ii. Greenhouses;
iii. Grain bins; and
iv. Manure handling facilities.
New Rule, R. 1971 d. 195, effective November 1, 1971. See: 3 N.J.R. 276(a), 3 N.J.R. 208(a). Amended by R. 1993 d. 313, effective July 6, 1993. See: 25 N.J.R. 1486(a), 25 N.J.R. 2899(c). Amended by R. 2000 d. 439, effective November 6, 2000. See: 32 N.J.R. 2663(a), 32 N.J.R. 3997(b). Rewrote the section. Amended by R. 2003 d. 348, effective August 18, 2003. See: 35 N.J.R. 2165(a), 35 N.J.R. 3848(a).