N.J. Stat. § 54:32B-8.20
Current through L. 2024, c. 87.
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.
N.J.S. § 54:32B-8.20