{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.20","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.20","heading":"Materials used to induce or cause refining or chemical process","body":"Receipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operation, but do not become a component part of the finished product are exempt from the tax imposed under the Sales and Use Tax Act.\nL.1980, c. 105, s. 32, eff. Sept. 11, 1980.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"4346262911d602a2e39f9caf1fdf241bc22dfe5dd8f6e6afeb59e73c857ddb2d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.19","next":"us-nj/n.j.-stat.-54-32b-8.21"},"notice":"GroundRules: Original legal text. Not legal advice."}