N.J. Admin. Code § 18:12-10.1
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context indicates otherwise:
"Affixed" means fastened or attached physically.
"Appurtenance" includes any tangible personal property affixed to land or improvements thereon.
"Functionally essential" refers to machinery, apparatus or equipment necessary for the habitability of the structure, including, but not limited to, such items as air conditioning and heating equipment or apparatus, lighting and bathroom fixtures, elevators, escalators, electrical wiring, plumbing, etc.
"Machinery, apparatus, or equipment" means any machine, device, mechanism, instrument, tool, tank, or item of tangible personal property used or held for use in business. The term includes, but is not limited to, that machinery, apparatus, or equipment described in N.J.A.C. 18:24-4.2. The term also includes machinery, apparatus, or equipment directly used in the production or sale of gas, water, steam, electricity, or telecommunications services and such items directly used in the production of property on farms as defined in N.J.S.A. 54:32B-8.l6.
"Material injury" in the case of real property means serious physical damage to the real property. Some of the factors which can be considered in determining whether "serious physical damage" has occurred are any appreciable change in the market value of the real property as a result of removal, the amount of time and the cost required to repair the condition caused by removal and the hazard or dislocation caused by the removal.
"Material injury" in the case of property severed or removed from the real property means physical damage to the personal property sufficient to destroy its utility.
"Not ordinarily intended to be affixed permanently to real property" means that, in the custom and usage of the trade, like personal property is not intended to be permanently affixed. Indicators that personal property of a like kind is not ordinarily intended to be affixed permanently to real property include the following:
1. In the event of sale of the realty, the personal property would not ordinarily pass with title to the realty;
2. In the case of a business, the personal property ordinarily would be removed from the real property in the event of the relocation of the business; and
3. Similar items of personal property are frequently resold separate from the real property.
"Production process" means the process of commencing with the introduction of raw materials or components into a systematic series of manufacturing, assembling, refining, or processing operations and ceasing when the product is in the form in which it will be sold to the ultimate consumer.
"Structure" means any assemblage of building or construction materials fixed in place for the primary purpose of supporting, sheltering, containing, or enclosing persons or property. The term "structure" does not include machinery, apparatus, or equipment that the structure is designed to hold in place, shelter, contain, or enclose.
"Used or held for use in business" means any item of machinery, apparatus, or equipment used or held for use in business transaction, activity, or occupation conducted for profit in New Jersey.
N.J. Admin. Code § 18:12-10.1