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


The following is the calendar year 2015 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.
Alteva, Inc. (formerly 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) – see note 2
Montague Sewer Co., Inc.

Mount Olive Villages Sewer Co. Inc.
New Jersey-American Water Company, Inc. (Sewer Division) – see note 2
Oakwood Village Sewerage Associates, L.L.C.
Pinelands Wastewater Company (Sewer)
S.B. Sewer Company, Inc.
Suez Water Arlington Hills Sewerage Inc. – see note 4
Suez Water Princeton Meadows Inc. (Sewer) – see note 4
Suez Water West Milford Inc. (Sewer) – see note 4

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 note 1
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
Middlesex Water Company
Midtown Water Company
Montague Water Co., Inc.
Mount Olive Villages Water Co. Inc.
New Jersey-American Water Company, Inc. (Water Division) – see note 3
New Jersey Vasa Home (Water)
Pinelands Water Company
Roxbury Water Company
Roxiticus Water Co., Inc. – see note 3
S.B. Water Company, Inc.
Seaview Harbor Water Company, LLC – see note 1
Shore Water Company
Shorelands Water Company, Inc.
Simmons Water Co.
Suez Water Matchaponix Inc. (Water) – see note 4
Suez Water New Jersey Inc. (Water) – see note 4
Suez Water Toms River Inc. (Water) – see note 4

NOTES
  1. Seaview Harbor Water Company, LLC sold its assets to Aqua New Jersey, Inc. on April 16, 2015.
  2. Environmental Disposal Corp. sold its sewer system assets to New Jersey- American Water Company on January 4, 2016.
  3. Roxiticus Water Co. sold its assets to New Jersey-American Water Company, Inc. in December 2015.
  4. A name change occurred with all the United Water companies in November 2015 to Suez Water.
Last Updated: Monday, 04/04/16



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