... 48 (Public Utilities) does not change the court’s conclusion. N.J.S.A. 48:2-21.34(a) defines “utility service” as “the supply, transmission ... done so, as it did when defining utility services in N.J.S.A. 48:2-21.34(a). Yet, the public utilities statute includes in its definition ... in N.J.S.A. 54:32B-2(hh) of N.J.S.A. 48:2-21.34(a) or any other provision of the public utilities laws. However, N.J.S.A. 48:2-21.34(a), which concerns rate changes and tax liabilities for public ...