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…
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