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Division of Taxation

Public Community Water System Tax

The Public Community Water System Tax is imposed on the owner or operator of every public community water system in New Jersey, based upon water delivered to consumers (not including water purchased by a consumer for resale). The tax rate is $0.01 per 1,000 gallons of water delivered to a consumer.

The Public Community Water System Tax Return, Form PW-03 , is to be used for reporting the tax due on the amount of water delivered to consumers. Taxpayers must file the return quarterly on the 20th day of the month, following the calendar quarter. If the 20th day falls on a weekend or holiday, the return and payment are due the next business day.

The New Jersey Department of Environmental Protection administers the Safe Drinking Water Fund, where the collected revenues are deposited and used to ensure clean drinking water in New Jersey.


Applicable Laws and Rules

N.J.A.C. 18:22


Last Updated: Monday, 05/09/22