{"data":{"id":"us-nj/n.j.-stat.-54-32b-8.7","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32B-8.7","heading":"Utilities.","body":"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.\nL.1980,c.105,s.19; amended 1990, c.40, s.6; 1997, c.162, s.21.","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":"dc403a2ed98a62add5974142b1ad5b8f0e3b9ad72a66a328a58a5280d0419d4d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32b-8.6","next":"us-nj/n.j.-stat.-54-32b-8.8"},"notice":"GroundRules: Original legal text. Not legal advice."}