N.J. Stat. § 34:1B-115

4. a. To qualify for a grant of tax credits, a business shall enter into an agreement to undertake a project to: (1) relocate or maintain a minimum of 50 retained full-time jobs from one or more locations within this State to a new business location or locations in this State; and (2) maintain the retained full-time jobs pursuant to the project agreement for the commitment duration. b. A project that consists solely of point-of-final-purchase retail facilities shall not be eligible for a grant of tax credits. If a project consists of both point-of-final-purchase retail facilities and non-retail facilities, only the portion of the project consisting of non-retail facilities shall be eligible for a grant of tax credits. If a warehouse facility is part of a point-of-final-purchase retail facility and supplies only that facility, the warehouse facility shall not be eligible for a grant of tax credits. For the purposes of this section, catalog distribution centers shall not be considered point-of-final-purchase retail facilities. L.1996, c.25, s.4; amended 2004, c.65, s.4; 2007, c.310, s.1; 2010, c.123, s.3.