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.
Font Size: 
TAX COURT
Comcast of South Jersey Inc. v. Director
New Jersey Law Journal
February 21, 2013
This article requires premium access
This article requires premium access to The Legal Intelligencer. Please sign in or subscribe to read the full text.
