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GE SOLID STATE v. DIRECTOR, TAXATION DIV.

132 N.J. 298 (1993)

625 A.2d 468

GE SOLID STATE, INC., A DELAWARE CORPORATION (FORMERLY THE SOLID STATE DIVISION OF RCA CORPORATION), PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided June 8, 1993.

Attorney(s) appearing for the Case

Charles M. Costenbader argued the cause for appellant (Stryker, Tams & Dill, attorneys; Ellen S. Delo, on the brief).

Robert H. Stoloff, Assistant Attorney General, argued the cause for respondent (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mary R. Hamill, Deputy Attorney General, on the brief).

Philip Kirschner submitted a brief on behalf of amici curiae, New Jersey Business & Industry Association and New Jersey State Chamber of Commerce.

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...

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