New Jersey Statutes Title 54. Taxation 54 § 30A-115

As used in this act, unless the context requires otherwise:

“Annual assessment” means the assessment made against each remitter in any year;

“Base year” means calendar year 1996;

“Remitter” means any corporation subject to assessment under this act; and

“Sales and use tax” means the sales and use tax liability computed on sales and use of energy and utility service as defined in section 2 of P.L.1966, c. 30 (C.54:32B-2).