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Cogeneration Facility Sales Tax Exemption (New Jersey)
Incentive/Active false  +
Incentive/Amt 100%  +
Incentive/ApplDsc Commercial  + , Industrial  +
Incentive/AuthCode NJSA §54:32B-8.46  +
Incentive/AuthDtEff 1998-01-01  +
Incentive/AuthDtEnact 1997-07-14  +
Incentive/AuthLink http://www.dsireusa.org/documents/Incentives/NJ05F.htm  +
Incentive/ContAddr PO Box 269  +
Incentive/ContDept New Jersey Division of Tax Services  +
Incentive/ContName Denise Lambert  +
Incentive/ContPhone (609) 292-6400  +
Incentive/ContPlace Trenton, New Jersey  +
Incentive/ContZip 08695  +
Incentive/EnergyCat Renewable Energy Incentive Programs  +
Incentive/ImplSector State/Territory  +
Incentive/MaxInc None  +
Incentive/Name Cogeneration Facility Sales Tax Exemption  +
Incentive/ProgAdmin New Jersey Division of Tax Services  +
Incentive/StartDate January 1, 1998  +
Incentive/StartDateString 1998-01-01  +
Incentive/Summary Under the Energy Tax Reform Act, a sales t
Under the Energy Tax Reform Act, a sales tax is imposed on natural gas and electricity. However, there is an exemption for the purchase and use of natural gas and utility service that is used for cogeneration if the cogeneration facility was in operation or had filed a operating or construction permit on or before March 10, 1997. To apply for the exemption, the cogeneration facility will issue an Exempt Use Certificate (ST-4) to natural gas vendors. Exempt Use Certificate (ST-4): [http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st4.pdf http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st4.pdf] If the cogeneration facility came into operation after March 10, 1997, the purchase of natural gas and utility service may be tax exempt if it is used to generate electricity that is (1) used for resale or (2) sold to an end user other than the owner of the cogeneration facility. A Direct Pay Certificate will be issued to the facility and the facility will self-assess on a quarterly basis that the electricity generated fits into one of these two categories.
ted fits into one of these two categories.  +
Incentive/TechDsc CHP/Cogeneration +
Incentive/Type Sales Tax Incentive +
OpenEI/PageDescription Cogeneration Facility Sales Tax Exemption: energy incentive program.  +
OpenEI/PageKeyword Energy Incentives  + , New Jersey  + , Sales Tax Incentive  + , New Jersey Division of Tax Services  +
Place New Jersey: Energy Resources +
Website http://www.state.nj.us/treasury/taxation/cogennot.htm  +
Categories Financial Incentive Programs , Incentive with Authorities , Incentive with Contacts
Modification date
"Modification date" is a predefined property that corresponds to the date of the last modification of a subject and is provided by Semantic MediaWiki.
18:52:30, 12 February 2015  +
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