DeALMEIDA, P.J.T.C.
This is the court's opinion with respect to the parties' cross-motions for summary judgment. The central issue before the court is whether plaintiff, a wireless telecommunications provider, is entitled to a refund of approximately $32 million in sales tax it contends it erroneously collected from its customers on charges for Internet access services. The Director, Division of Taxation denied plaintiff's refund claim on procedural grounds. The court...
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