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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