There was established pursuant to P.L. 2004, c. 65, also known as the Business Retention and Relocation Assistance Act ("BRRAG Act"), a program to grant qualified businesses which engage in manufacturing an exemption from the sales and use tax on electricity and natural gas utilities consumed at the zone location. By P.L. 2008, c. 27, this program was transferred to the New Jersey Economic Development Authority.
N.J. Admin. Code § 5:120-5.1