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

The following is the calendar year 2018 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
Borough of Bulter NJ
Elizabethtown Gas Company - See Note 1
Jersey Central Power & Light Company
New Jersey Natural Gas Company
Pivotal Utility Holdings, Inc. d/b/a Elizabethtown Gas Co.
Public Service Electric and Gas Company
Rockland Electric Company
South Jersey Gas Company
Sussex Rural Electric Cooperative

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.
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.
Aqua New Jersey, Inc
The Atlantic City Sewerage Company
Montague Sewer Co., Inc.
Mount Olive Villages Sewer Co. Inc.
New Jersey-American Water Company, Inc.
Oakwood Village Sewerage Associates, L.L.C. - See Note 2
Pinelands Wastewater Company
Suez Water Arlington Hills Sewerage Inc.
Suez Water Princeton Meadows Inc.
Suez Water West Milford Inc.

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

Aqua New Jersey, Inc
Brookwood Musconetcong River Property Owners’ Association, Inc.
Cedar Glen Lakes Water Company
Cedar Glen West Inc.
East Brookwood Estates Property Owners' Association, Inc.
Fayson Lake Water Company
Forest Lakes Water Co., Inc.
Gordon's Corner Water Company
Lake Lenape Water Co.
Lake Stockholm System, Inc.
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.
New Jersey Vasa Home
Pinelands Water Company
Roxbury Water Company
Shore Water Company
Simmons Water Co.
Suez Water Matchaponix Inc.
Suez Water New Jersey Inc.
Suez Water Toms River Inc.

  1. Elizabethtown Gas Company started July 1, 2018
  2. Oakwood Village Associates, L.L.C. ended November 5, 2018.
Last Updated: Thursday, 12/06/18

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