The converters purchased by Comcast were exempt from taxation under N.J.S.A. 54:32B-8.13(e) because they were directly and primarily, although not exclusively, used to transmit television information, but the remotes, which did not transmit television information, were not exempt.
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TAX COURT
Comcast of South Jersey Inc. v. Director
New Jersey Law Journal
February 21, 2013
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