Atlantic City Showboat, Inc. v. Director

DeALMEIDA, P.J.T.C.

The first question before the court is whether the amount charged by an electric public utility for the distribution of electricity through the local distribution infrastructure to a consumer is subject to sales tax. For the reasons explained more fully below, *238the court concludes that the amount charged for the distribution of electricity through the local distribution infrastructure to a consumer is subject to sales tax as receipts from the “the transportation or transmission of natural gas or electricity by means of mains, wires, lines or pipes, to users or customers,” a…