As companies consider implementing more “green” projects, New Jersey offers tax incentives for these projects through potential tax credits and/or sales tax refunds. While the scope of these tax credits and sales tax refunds is limited to wastewater treatment and conveyance equipment and any equipment that is used to reuse the effluent in an industrial process, companies certainly should be taking advantage of these benefits, along with the good publicity that accompanies these “green” projects. To apply for the tax credit and/or sales tax refund, the purchaser must submit a Determination of Environmental Benefit (DEB) application to the NJDEP. The DEB application is subject to public notice and comment. Once approved, in whole or part, the DEB must then be filed with the Division of Taxation.