N.J. Stat. § 34:1B-266

1. As used in P.L.2019, c.34 (C.34:1B-266 et seq: "Authority" shall have the same meaning as provided in section 3 of P.L.1974, c.80 (C.34:1B-3). "Department" means the Department of Agriculture established pursuant to R.S.4:1-1. "Qualified capital expense" means all expenditures made by an eligible vineyard or winery for land acquisition or improvement, infrastructure acquisition or modernization, and the purchase or modernization of machinery and equipment, including: a. barrels; b. bins; c. bottling equipment; d. canopy management machines; e. capsuling equipment; f. chemicals; g. corkers; h. crushers; i. deer control fencing; j. destemmers; k. fermenters or other recognized fermentation devices; l. fertilizer and soil amendments; m. filters; n. fruit harvesters; o. fruit plants; p. hoses; q. irrigation equipment; r. labeling equipment; s. lugs; t. mowers; u. poles; v. posts; w. presses; x. pruning equipment; y. pumps; z. refractometers; aa. refrigeration equipment; bb. seeders; cc. soil; dd. small tools; ee. tanks; ff. tractors; gg. vats; hh. weeding and spraying equipment; ii. wine tanks; jj. wire; and kk. any other items as approved by the authority in consultation with the department. "Vineyard" means agricultural lands located in the State consisting of at least one contiguous acre dedicated to the growing of grapes or other fruit that are used or are intended to be used in the production of wine by a winery as well as any other plants or other improvements located thereon. "Winery" means a commercial farm where the owner or operator of the commercial farm has been issued and is operating in compliance with a plenary winery license or farm winery license pursuant to R.S.33:1-10. L.2019, c.34, s.1.