New Jersey Statutes
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.