N.J. Stat. § 54:32B-8.7: Utilities.

19. Receipts from the following are exempt from the tax imposed under the Sales and Use Tax Act: sales of gas other than natural gas, water, steam, or fuel delivered to consumers through mains, lines, pipe, or in containers or bulk.

L.1980,c.105,s.19; amended 1990, c.40, s.6; 1997, c.162, s.21.