Legal Opinion
Ge Solid State, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 14, 1990PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a sales and use tax case in which plaintiff, GE Solid State, Inc., challenges a tax deficiency assessed by the Director of the Division of Taxation relative to purchases of photomask machinery and photoplates by plaintiffs predecessor, the Solid State Division of RCA Corporation, during the assessment period of July 1, 1981 through June 30, 1984.
Plaintiff claims the purchases were exempt from sales and use tax pursuant to an exemption provision in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., for machinery, apparatus or equipment used in the production of…
2Cases cited11 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- State v. Calumet & Hecla Consol. Copper Co.Supreme Court of Alabama · 1953
- Body-Rite Repair Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Autotote Ltd. v. New Jersey Sports & Exposition AuthoritySupreme Court of New Jersey · 1981
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3Cited by5 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- GE Solid State v. DIR., TAX. DIV.New Jersey Superior Court Appellate Division · 1992
- New Jersey Hotel Holdings, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1996
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993