GE Solid State, Inc v. Director, Division of Taxation

The opinion of the Court was delivered by

GARIBALDI, J.

This appeal requires the Court to define the scope of N.J.S.A. 54:32B-8.13a (“section 8.13a”), the manufacturing exemption of the Sales and Use Tax Act (“Act”), N.J.S.A. 54:32B-1 to -29. That section provides an exemption from the sales and use tax for machinery, apparatus, or equipment used “directly and primarily in the production of tangible personal property by manufacturing * * *.” Plaintiff, GE Solid State, Inc. (“GE”), a manufacturer of integrated circuits, claims that its purchases of photomask machinery and photoplates are exempt…