N.J. Admin. Code § 18:2-8.1
As used in this subchapter, the following words shall have the following meanings:
"Set-off" means a reduction in the contract payment due to a vendor by the amount of that vendor's State tax indebtedness or, in the case of a vendor-partnership or vendor-S corporation, by the amount of State tax indebtedness of any member-partner or shareholder of the partnership or S corporation, respectively.
"State" means the State of New Jersey, including the executive, legislative, and judicial branches, or any agencies or instrumentalities of the State of New Jersey.
"State tax" means any tax imposed by Titles 54 and 54A of New Jersey Statutes, on individuals or business entities, and collected by the Division of Taxation.
"Taxpayer" means any vendor who is required to pay or remit a State tax, or, when the vendor is a partnership or S corporation, any partner or shareholder of the vendor-entity who is required to pay or remit a State tax.
"Vendor" means any individual or entity under contract to provide goods or services to the State, or under contract for construction projects of the State.
N.J. Admin. Code § 18:2-8.1