Legal Opinion
RCN of New Jersey, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided May 12, 2006PublishedCited by 1 opinion
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff, RCN of New Jersey, Inc. (“RCN”), a provider of cable television service, seeks refunds of New Jersey sales tax paid by it for the period January 1, 1997 through December 31, 2000 with respect to purchases of machinery, apparatus, and equipment used to transmit television information. The items purchased included, among many others, cable wiring consisting of fiber-optic cable, coaxial cable, and coaxial drop cable (collectively “cable”). RCN contends that the purchases were exempt from tax under N.J.S.A. 54:32B-8.13(e) (“Section 8.13(e)”), a provision of the Sales and…
2Cases cited8 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Hubbard Ex Rel. Hubbard v. ReedSupreme Court of New Jersey · 2001
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Strube v. Travelers Indemn. Co.New Jersey Superior Court Appellate Division · 1994
- Strube v. Travelers Indemnity Co. of IllinoisSupreme Court of New Jersey · 1995
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3Cited by1 opinion
- Comcast of South Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013