RCN Telecom Services., Inc. v. Director, Division of Taxation

BIANCO, J.T.C.

This opinion constitutes the Tax Court’s decision concerning cross-motions for summary judgment filled by plaintiff, RCN Telecom Services, Inc. f/k/a Freedom New York, LLC (hereinafter “RCN Telecom”) and defendant, Director, Division of Taxation (hereinafter the “Director”). RCN Telecom seeks a two-fold determination: (1) that it 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 a refund of sales taxes paid on machinery, equipment or apparatus (hereinafter “MEA”). Conversely, the Director seeks (1) a determination that…