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Division of Taxation

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

The following is the calendar year 2023 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. or 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)
  • Atlantic City Electric Company
  • Jersey Central Power & Light Company
  • Rockland Electric Company
  • Sussex Rural Electric Cooperative
  • New Jersey Natural Gas Company
  • Elizabethtown Gas Co.
  • South Jersey Gas Company
  • Public Service Electric and Gas Company
  • Butler Borough Municipal Electric Utility
Telephone Companies
  • Lumen Technologies, Inc.
  • Verizon New Jersey Inc.
  • Warwick Valley Telephone Company (aka Alteva, Inc.)
Sewer Companies
  • 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)
  • Pinelands Wastewater Company (Sewer)
  • Village Utility LLC's
Water Companies
  • Aqua New Jersey, Inc (Water Division)
  • Brookwood Musconetcong River Property Owners' Association, Inc. (W)
  • Cedar Glen Lakes Water Company
  • Cedar Glen West 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
  • 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
  • Shore Water Company
  • Simmons Water Co.
  • Veolia Water New Jersey Inc. (Water)

Last Updated: Tuesday, 02/21/23