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Sales and Use Tax Exemption for Purchases of Energy by Public Utility Companies
The following is the calendar year 2023 list of the public utility companies that are entitled to the Sales and Use Tax exemption under N.J.S.A. 54:32B-8.47(a) which exempts receipts from the sale or use of energy and its transportation to or by a utility corporation or person that was subject to the provisions of N.J.S.A. 54:30A-16 et seq. or subject to taxation pursuant to N.J.S.A. 54:30A-49 et seq., for their own use and consumption.
Public Utility Energy Companies (Electricity and/or Natural Gas)
Atlantic City Electric Company
Jersey Central Power & Light Company
Rockland Electric Company
Sussex Rural Electric Cooperative
New Jersey Natural Gas Company
Elizabethtown Gas Co.
South Jersey Gas Company
Public Service Electric and Gas Company
Butler Borough Municipal Electric Utility
Telephone Companies
Lumen Technologies, Inc.
Verizon New Jersey Inc.
Warwick Valley Telephone Company (aka Alteva, Inc.)
Sewer Companies
Andover Utility Company, Inc. (Sewer)
Aqua New Jersey, Inc (Sewer Division)
Atlantic City Sewerage Company
Environmental Disposal Corp. (Sewer)
Montague Sewer Co., Inc.
Mount Olive Villages Sewer Co. Inc.
New Jersey-American Water Company, Inc. (Sewer Division)
Pinelands Wastewater Company (Sewer)
Village Utility LLC's
Water Companies
Aqua New Jersey, Inc (Water Division)
Brookwood Musconetcong River Property Owners' Association, Inc. (W)
Cedar Glen Lakes Water Company
Cedar Glen West Inc. (Water)
Fayson Lake Water Company
Forest Lakes Water Co., Inc.
Gordon's Corner Water Company
Lake Lenape Water Co.
Lake Stockholm System, Inc. (Water)
Lake Tamarack Water Corporation
Middlesex Water Company
Midtown Water Company
Montague Water Co., Inc.
Mount Olive Villages Water Co. Inc.
New Jersey-American Water Company, Inc. (Water Division)