Section 48:3-89 - Aggregator contracts; bundling restriction; tax treatmenta. A private aggregator may enter into a contract with a licensed electric power supplier or a licensed gas supplier for the provision of any combination of electric generation service, electric related service, gas supply service or gas related service for business customers.b. A government aggregator may enter into a contract with a licensed electric power supplier or a licensed gas supplier, as provided in section 42 of this act, for the provision of any combination of electric generation service, electric related service, gas supply service or gas related service for its own use or as combined with the use of other government aggregators in a manner provided by law.c. For residential customers, gas and electric services cannot be bundled until the gas market is opened up for retail competition for that residential customer.d. Aggregation of electric generation service or gas supply service by a government aggregator shall not be construed to constitute the formation of a municipal electric corporation or a municipal electric utility created subsequent to the effective date of this act solely for purposes of State taxation and shall not exempt the sale of such services or income from that sale from any tax to which the sale or income would otherwise be subject, including but not limited to the sales and use tax imposed pursuant to P.L. 1966, c.30 (C.54:32B-1 et seq.) and the corporation business tax imposed pursuant to P.L. 1945, c.162 (C.54:10A-1 et seq.).