N.J.S.A. 54:32B-8.33 — Solar energy devices or systems

54:32B-8.33. Solar energy devices or systems 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.

This is the verbatim text of N.J.S.A. 54:32B-8.33, 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.