RCN TELECOM SERV. v. DIR., DIV. OF TAXATION.


23 N.J. Tax 520 (2007)

RCN TELECOM SERVICES, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

Formal Opinion September 10, 2007.


Attorney(s) appearing for the Case

Sean M. Lipsky and Jeffrey H. Schechter for plaintiff (Cole, Schotz, Meisel, Forman & Leonard, attorneys).

Marlene G. Brown for defendant (Anne Milgram, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

Plaintiff, RCN Telecom Services, Inc. ("RCN"), purchased items of apparatus and equipment for use in its business of providing cable television program services to subscribers. Defendant, Director of the New Jersey Division of Taxation ("Director"), assessed sales and use tax in connection with the purchases pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the "Act"). RCN appealed the assessment and has moved for summary...

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