N.J.S.A. 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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This is the verbatim text of N.J.S.A. 54:32B-8.20, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.