Materials used to induce or cause refining or chemical process
N.J. Stat. § 54:32B-8.20
in effectReceipts from sales of materials, such as chemicals and catalysts, used to induce or cause a refining or chemical process, where such materials are an integral or essential part of the processing operation, but do not become a component part of the finished product are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 32, eff. Sept. 11, 1980.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026