The following is the calendar year 2010 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) – see notes 2 & 7
Oakwood Village Sewerage Associates, L.L.C.
Pinelands Wastewater Company (Sewer)
S.B. Sewer Company, Inc.
United Water Arlington Hills Sewerage Inc.
United Water Great Gorge Inc. (Sewer)
United Water Princeton Meadows Inc. (Sewer)
United Water Vernon Sewage Inc.
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 & 8
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
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 7
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 - see note 1
Shore Water Company
Shorelands Water Company, Inc.
Simmons Water Co.
Tranquility Springs Water Company, Inc.
United Water Matchaponix Inc. (Water)
United Water New Jersey Inc. (Water)
United Water Toms River Inc. (Water)
Wallkill Water Company

NOTES

1. Seaview Water Company sold its water system assets to Seaview Harbor Water Company, LLC on January 3, 2008.



2. Valley Road Sewerage Company sold its sewer system assets to New Jersey-American Water Company, Inc. on August 21, 2008.



3. Parkway Water Company sold its water system assets to Brick Township Municipal Utilities Authority on December 12, 2008.



4. Harkers Hollow Heights Water Association sold its water system assets to Aqua New Jersey, Inc on November 30, 2009.



5. Crestwood Village Sewer Company sold its sewer system assets to the Township of Manchester, New Jersey on February 16, 2010.



6. Crestwood Village Water Company sold its water system assets to the Township of Manchester, New Jersey on February 16, 2010.
   
   
7. Applied Wastewater Management, Inc., which had a Sewer Division and a Water Division, merged with and into New Jersey-American Water Company, Inc. on August 27, 2010.
   
   
8. Vernon Water Co., Inc. sold its water system assets to Aqua New Jersey, Inc on November 23, 2010.