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1 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 1000

... and (D) are plaintiff’s purchases exempt from taxation under N.J.S.A. 54:32B-8.14, which provides an exemption for receipts from sales of â ... 54:32B-8.13(a). (D) Exemption From Taxation Under N.J.S.A. 54:32B-8.14. The transactions also do not qualify for the exemption contained in N.J.S.A. 54:32B-8.14, which applies to receipts from sales of tangible personal property ... Sales and Use Tax Act or by regulation, except that N.J.S.A. 54:32B-8.14 excludes from “research and development” the “ordinary testing ... regulation exclude from exemption items similar to those excluded in N.J.S.A. 54:32B-8.14. The regulations adopted by the Virginia Department of Taxation with ... of the phrase and with the intent and purpose of N.J.S.A. 54:32B-8.14. Therefore, the Virginia interpretations provide the appropriate basis for ...

docket:	00051-99
court:
decided:	2001-01-04
status:
citation:	19 N.J. Tax 246
Document Size:	75690

2 URSO and BROWN, INC. v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 320

... 4) in failing to find the subject transactions exempt under N.J.S.A. 54:32B-8.14 where the prototypes were used in research and development of ...

docket:	a3356-00
court:	njappellate
decided:	2002-07-08
status:	published
citation:	353 N.J. Super. 248
Document Size:	7412