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.