N.J. Stat. § 54:32B-8.64: Tax exemption for sales of certain materials used in industrial and casting processes.

1. Receipts from sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process, if those sands, binders, washes, and other similar materials are an integral or essential part of the processing operation, are exempt from the tax imposed by the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).

L.2019, c.98.