Comcast of South Jersey, Inc. v. Director, Division of Taxation

BRENNAN, J.T.C.

The plaintiffs (“Comcast”)1 in these consolidated matters are providers of cable television service in New Jersey. Comcast has filed a summary judgment motion challenging the use tax assessment of the defendant, Director, Division of Taxation (“Director”) *82with regard to converters* 2 and remotes, as well as the assessment of underpayment and amnesty penalties. Comcast contends that 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 transmission of television information. Comcast also…