New Jersey Statutes
§ 54:32B-8.20 — Materials used to induce or cause refining or chemical process
New Jersey § 54:32B-8.20
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:32B-8.20 (Materials used to induce or cause refining or chemical process) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:32B-8.20 (2026).
Text
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. L.1980, c. 105, s. 32, eff. Sept. 11, 1980.
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Nearby Sections
15
§ 54:32B-1
Short title§ 54:32B-11
Certain uses of property exempt from tax.§ 54:32B-12
Collection of tax from customer.§ 54:32B-13
Tax payment prerequisite to registration§ 54:32B-14
Liability for tax.§ 54:32B-16
Records to be kept.§ 54:32B-17
Returns; streamlined systems; amnesty.§ 54:32B-18
Payment of tax.§ 54:32B-19
Determination of tax§ 54:32B-2
Definitions.§ 54:32B-20
Refunds, credit.§ 54:32B-21
Review of director's decisionCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:32B-8.20, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A32B-8.20.