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Sales and Use Tax Exemption for Purchases
of Energy by Public Utility Companies

The following is the calendar year 2012 list of the public utility companies that are entitled to the sales and use tax exemption under N.J.S.A. 54:32B-8.47(a) which exempts receipts from the sale or use of energy and its transportation to or by a utility corporation or person that was subject to the provisions of N.J.S.A. 54:30A-16 et seq. as of April 1, 1997, or currently or formerly subject to taxation pursuant to N.J.S.A. 54:30A-49 et seq., for their own use and consumption.

Public Utility Energy Companies
(Electricity and/or Natural Gas)
Formerly Subject to P.L.1940, c.5 (N.J.S.A. 54:30A-49 et seq.))

Atlantic City Electric Company (Electricity)
Butler Borough Municipal Electric Utility (Electricity)
Jersey Central Power & Light Company (Electricity)
New Jersey Natural Gas Company (Natural Gas)
Pivotal Utility Holdings, Inc. d/b/a Elizabethtown Gas Co. (Natural Gas)
Public Service Electric and Gas Company (Electricity and Natural Gas)
Rockland Electric Company (Electricity)
South Jersey Gas Company (Natural Gas)
Sussex Rural Electric Cooperative (Electricity)

Telephone Companies
Formerly Subject to P.L.1940, c.4 (N.J.S.A. 54:30A-16 et seq.) as of April 1, 1997

United Telephone Company of New Jersey, Inc. d/b/a CenturyLink
Verizon New Jersey Inc. (formerly Bell Atlantic-New Jersey, Inc.)
Warwick Valley Telephone Company

Sewer Companies
Currently Subject to P.L.1940, c.5 (N.J.S.A. 54:30A-49 et seq.)

Andover Utility Company, Inc. (Sewer)
Aqua New Jersey, Inc (Sewer Division)
Atlantic City Sewerage Company
Environmental Disposal Corp. (Sewer)
Montague Sewer Co., Inc.
Mount Olive Villages Sewer Co. Inc.
New Jersey-American Water Company, Inc. (Sewer Division)
Oakwood Village Sewerage Associates, L.L.C.
Pinelands Wastewater Company (Sewer)
S.B. Sewer Company, Inc.
United Water Arlington Hills Sewerage Inc.
United Water Princeton Meadows Inc. (Sewer)
United Water Sewer Services Inc. – see notes 1 & 2 & 3
United Water West Milford Inc. (Sewer)
Wallkill Sewer Company

Water Companies
Currently Subject to P.L.1940, c.5 (N.J.S.A. 54:30A-49 et seq.)

Aqua New Jersey, Inc (Water Division) ) – see notes 4 & 5
Brookwood Musconetcong River Property Owners’ Association, Inc. (Water)
Byram Homeowners Association Water Company, Inc.
Cedar Glen Lakes Water Company
Cedar Glen West Inc. (Water)
East Brookwood Estates Property Owners' Association, Inc. (Water)
Fayson Lake Water Company
Forest Lakes Water Co., Inc.
Gordon's Corner Water Company
Lake Lenape Water Co.
Lake Stockholm System, Inc. (Water)
Lake Tamarack Water Corporation
Lawrenceville Water Company – see note 4
Middlesex Water Company
Midtown Water Company
Montague Water Co., Inc.
Mount Olive Villages Water Co. Inc.
New Jersey-American Water Company, Inc. (Water Division)
New Jersey Vasa Home (Water)
Pinelands Water Company
Roxbury Water Company
Roxiticus Water Co., Inc.
S.B. Water Company, Inc.
Seaview Harbor Water Company, LLC
Shore Water Company
Shorelands Water Company, Inc.
Simmons Water Co.
Tranquility Springs Water Company, Inc. – see note 5
United Water Matchaponix Inc. (Water)
United Water New Jersey Inc. (Water)
United Water Toms River Inc. (Water)
Wallkill Water Company
  1. United Water Great Gorge Inc. merged with and into United Water Sewer Services on July 25, 2011.
  2. United Water Vernon Sewage Inc. merged with and into United Water Sewer Services on July 25, 2011.
  3. United Water Sewer Services sold its sewer system assets to the Township of Vernon, New Jersey on June 27, 2012.
  4. Lawrenceville Water Company merged with and into Aqua New Jersey, Inc on March 30, 2012.
  5. Tranquility Springs Water Company, Inc. sold its assets to Aqua New Jersey Inc. on October 24, 2012.

Last Updated: Wednesday, 08/20/14

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