TITLE 54. TAXATION
SUBTITLE 4A. SALES AND USE TAXES
CHAPTER 32B. SALES AND USE TAX
§ 54:32B-8.33. Solar energy devices or systems
Receipts from sales of solar
energy devices or systems designed to provide heating or cooling, or electrical
or mechanical power by collecting and transferring solar-generated energy and including mechanical or chemical
devices for storing solar
generated energy are exempt from the tax imposed under the Sales and Use Tax
Act. The Director of the Division of Energy Planning and Conservation in the
Department of Energy shall establish standards with respect to the technical
sufficiency of solar energy
systems for purposes of qualification for exemption.