Search Rutgers Law Library N.J. Court Opinions

1 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... is a proper party to seek a refund pursuant to N.J.S.A. 54:32B-8.13(c); and, if so (2) that it is entitled to ... that RCN Telecom is ineligible to seek a refund pursuant N.J.S.A. 54:32B-8.13(c); and, should the court find that RCN Telecom is ... that RCN Telecom has failed to satisfy the elements of N.J.S.A. 54:32B-8.13(c) and therefore is not entitled to a refund. For ... be a proper party to seek a refund pursuant to N.J.S.A. 54:32B-8.13(c), however, genuine issues of material fact exist as to whether RCN Telecom has satisfied all the elements of N.J.S.A. 54:32B-8.13(c) to be entitled to a refund. Accordingly, RCN Telecomâ ... is a proper party to pursue a refund claim under N.J.S.A. 54:32B-8.13(c). N.J.S.A. 54:32B-8.13( ...

docket:	00161-07
court:
decided:	2010-06-14
status:
citation:
Document Size:	65417

2 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 962

... the converters and remotes were exempt from taxation pursuant to N.J.S.A. 54:32B-8.13(e) because they were primarily and directly used in the ... of radio or television information,” the standard enunciated in N.J.S.A. 54:32B-8.13(e). Through documents filed in RCN I , Comcast learned on ... RCN’s purchase of converters was exempt from tax under N.J.S.A. 54:32B-8.13(e) on the basis that the converters were directly and ... converters and remotes were statutorily exempt from taxation and cites N.J.S.A. 54:32B-8.13 as being controlling on this issue. This statute provides in ... with the machinery, equipment or apparatus described in this section. [ N.J.S.A. 54:32B-8.13.] A taxpayer “who claims exemption from a tax must ... 363 (1966)). A detailed analysis of the legislative history of N.J.S.A. 54:32B-8.13(e) was conducted by the court in RCN I . ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

3 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 877

... C); (C) are plaintiff’s purchases exempt from taxation under N.J.S.A. 54:32B-8.13(a), which provides an exemption for receipts from sales of ... A. 54:32B-6(A). (C) Exemption From Taxation Under N.J.S.A. 54:32B-8.13(a). Plaintiff contends that even if the subject transactions would ... or -6(C), the transactions are exempt from taxation under N.J.S.A. 54:32B-8.13(a), which provides an exemption for receipts from sales of ... directly” in the production of manufacturing tooling as required by N.J.S.A. 54:32b-8.13(a) to qualify for exemption. Mr. Urso established that plaintiff ... and the prototype fabricators do not qualify for exemption under N.J.S.A. 54:32B-8.13(a). (D) Exemption From Taxation Under N.J.S.A ... development. The predecessor to this statute and the predecessor to N.J.S.A. 54:32B-8.13(a) were originally enacted together as sections 8(n) ...

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

4 RCN OF NEW JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 871

... RCN contends that the purchases were exempt from tax * under N.J.S.A. 54:32B-8.13(e) (“Section 8.13(e)”), a provision of ... RCN was a cable television provider within the meaning of N.J.S.A. 54:32B-8.13(e).” The Director continues to oppose RCN’s exemption ... the exemption from sales and use tax previously contained in N.J.S.A. 54:32B-8.13(e). The amendments consisted of the following: the addition of ... 2 (defining “machinery, apparatus, or equipment” as used in N.J.S.A. 54:32B-8.13(a)) and N.J.A.C. 18:24-5.2 (defining “construction equipment” as used in N.J.S.A. 54:32B-8.13(d)). Under circumstances where the statutory language is not clear ... the express reference to “cable” in paragraph (c) of N.J.S.A. 54:32B-8.13, which exempts from sales and use tax “[s] ...

docket:	05951-03
court:
decided:	2006-05-12
status:
citation:
Document Size:	24833

5 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 862

... to Solvay’s purchases of certain repair parts pursuant to N.J.S.A. 54:32b-8.13(a); and 7 Regarding Solexis’ refund claim for $577,157 ... 3) and (4) is granted. B. SUT exemptions pursuant to N.J.S.A. 54:32b-8.13(a) cannot be resolved through summary judgment as there are ... to be determined. The exemption provision that Solvay invokes here, N.J.S.A. 54:32B-8.13(a), applies to “[s]ales of machinery, apparatus or ... supplies used in connection with” items described in the provision. N.J.S.A. 54:32B-8.13. The Division's applicable regulations define “machinery, apparatus, or ... rather than have a use merely “incidental” to production, N.J.S.A. 54:32B-8.13, the Director’s regulations state: (b) Production is limited to ... s purchases of repair parts are exempt from SUT under N.J.S.A. 54:32B- 8.13(a) (“54:32B-8.13(a)”) is ...

docket:	009365-19
court:	NJ Tax Court
decided:	2022-01-19
status:	Unpublished
citation:
Document Size:	55941

6 Xpedite Systems, Inc. v. Director, Division of Taxation -- rank: 851

... equipment,” such as servers and routers, were exempt under N.J.S.A. 54:32B-8.13(c). It contended that “all telecommunications services performed at ... granted the SUT refund for Xpedite’s equipment pursuant to N.J.S.A. 54:32B-8.13, but claimed it had insufficient information of the “assets ...

docket:	018847-10
court:	NJ Tax Court
decided:	2018-09-05
status:	Unpublished
citation:
Document Size:	62104

7 Schweitzer-Mauduit International Inc. v. Director -- rank: 851

... its purchases of tangible personal property are exempt pursuant to N.J.S.A. 54:32B-8.13(a), which exempts “[s]ales of machinery, apparatus or ... tangible personal property by manufacturing, processing, assembling or refining.” N.J.S.A. 54:32B-8.13 further provides, however, that “[t]he exemptions granted under ... construing the phrase “directly and primarily” as used in N.J.S.A. 54:32B-8.13(a). As pertinent here, N.J.A.C. 18:24 ... Inc. , supra , 23 N.J. Tax at 524, which construed N.J.S.A. 54:32B-8.13(c) and (e) (exemptions for equipment used directly in providing ... furnished by the customer do not qualify for exemption under N.J.S.A. 54:32B-8.13(a). Rather, such charges are taxable pursuant to N.J ... useful life of a year or more, as required by N.J.S.A. 54:32B-8.13(a), was plaintiff’s tax accounting for these parts. ...

docket:	07376-05
court:
decided:	2012-02-14
status:
citation:
Document Size:	75939

8 J&J SNACK FOODS SALES CORP v. DIRECTOR, DIVISION OF TAXATION -- rank: 760

... 32B-8.39. The Director also concluded the exemption under N.J.S.A. 54:32B-8.13(a) and N.J.A.C. 18:24-4.4 ... has abandoned the argument concerning the manufacturing exemption provided in N.J.S.A. 54:32B-8.13. 5 The court did, however, hold that it would be ...

docket:	a2609-13
court:	NJ Superior Court Appellate Division
decided:	2015-09-18
status:	unpublished
citation:
Document Size:	31235

9 SCHWEITZER-MAUDUIT INTERNATIONAL, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 746

... lasted "over a year," the statutory threshold for exemption under N.J.S.A. 54:32B-8.13. Stairiker acknowledged that he had not replaced any of the ... 577 (2006). The exemption provision that plaintiff invokes here, 4 N.J.S.A. 54:32B-8.13(a), applies to "[s]ales of machinery, apparatus or equipment ... supplies used in connection with" items described in the provision. N.J.S.A. 54:32B-8.13. The Division's applicable regulations define "machinery, apparatus, or equipment ... production," rather than have a use merely "incidental" to production, N.J.S.A. 54:32B-8.13, the regulations explain: (b) Production is limited to those operations ... in fact, have a useful life of over one year. N.J.S.A. 54:32B-8.13. In addition, the court reasonably found Hogan's testimony too ...

docket:	a3946-11
court:	NJ Superior Court Appellate Division
decided:	2013-04-30
status:	unpublished
citation:
Document Size:	44832

10 Modern Handling Equipment of New Jersey, Inc. v. Director, Division of Taxation -- rank: 725

... Modern Handling received an exemption from sales tax primarily under N.J.S.A. 54:32B-8.13(a), as the leases involved “[s]ales of machinery ... the basis that the exemption granted to the equipment under N.J.S.A. 54:32B-8.13(a) automatically extends to the entirety of the lease transaction ... from and use tax under the “manufacturing exemption” of N.J.S.A. 54:32B-8.13(a). Modern Handling asserts that the spirit of this sales ... to the property did not extend to services rendered thereon. N.J.S.A. 54:32B-8.13(a) grants a tax exemption for sales of “machinery ... exemption from sales tax accorded to the leased equipment under N.J.S.A. 54:32B-8.13 does not automatically extend to the repair and maintenance service ...

docket:	00151-97
court:
decided:	1998-04-06
status:
citation:	17 N.J. Tax 270
Document Size:	52877

11 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 679

... to others. The basis for RCN’s exemption claim is N.J.S.A. 54:32B-8.13, which provides in relevant part as follows: Receipts from the ... with the machinery, equipment or apparatus described in this section. [ N.J.S.A. 54:32B-8.13.] The parties have reached agreement as to whether some of the items initially in dispute qualified for exemption under N.J.S.A. 54:32B-8.13(c) and (e). The items remaining in dispute are the ... principles, I interpret the phrase “directly and primarily” in N.J.S.A. 54:32B-8.13(c) and (e) as limiting the exemption provided by these ... This interpretation derives support from the last two paragraphs of N.J.S.A. 54:32B-8.13. The next to last paragraph, as quoted above, excludes from ... first to the items for which RCN seeks exemption under N.J.S.A. 54:32B-8.13(e). A set top box, as described in certifications ...

docket:	00377-06
court:
decided:	2007-09-10
status:
citation:
Document Size:	22712

12 SYLVESTER and YONGJIE TUOHY, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 647

... entitled to “manufacturing” and “catalyst” exemptions provided under N.J.S.A. 54:32B-8.13(a) and -8.20, relative to film processing. In so ...

docket:	13607-18
court:	NJ Tax Court
decided:	2022-03-01
status:	Published
citation:
Document Size:	39773

13 Paris Wilson v. City of Jersey City -- rank: 635

... L. 1989, c. 2, § 1 (codified as amended at N.J.S.A. 54:32B-8.13). The new legislation involved a public and private partnership between ... L. 1989, c. 2, § 1 (codified as amended at N.J.S.A. 54:32B-8.13). Under the statutory scheme, counties and municipalities established PSAPs responsible ...

docket:	A-61-10
court:	NJ Supreme Court
decided:	2012-03-08
status:
citation:
Document Size:	181254

14 D.P.S. ACQUISITION CORP. v. DIRECTOR, DIVISION OF TAXATION -- rank: 626

... 32B-8(m)(1), since repealed and re-enacted as N.J.S.A. 54:32B-8.13) from the sales and use tax for the purchase and ...

docket:	12549-94
court:
decided:	1997-02-24
status:
citation:	16 N.J. Tax 292
Document Size:	49521

15 URSO and BROWN, INC. v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 306

... that plaintiff provided materials for the prototypes and, therefore, satisfied N.J.S.A. 54:32B-8.13 where the prototypes were used directly and primarily in the ...

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