FISHER-STEVENS, INC., v. DIR., DIV. OF TAXATION


121 N.J. Super. 513 (1972)

298 A.2d 77

FISHER-STEVENS, INC., APPELLANT-CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-CROSS-APPELLANT. MERIT MAILERS, INC., APPELLANT-CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided December 11, 1972.


Attorney(s) appearing for the Case

Mr. Joseph H. Sharlitt, of the District of Columbia bar, admitted pro hac vice, argued the cause for appellants-cross-respondents (Messrs. Apruzzese & McDermott, attorneys).

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for respondent-cross-appellant (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel; Messrs. Herbert K. Glickman and Harry Haushalter, Deputy Attorneys General, on the brief).

Before Judges LEWIS, CARTON and MINTZ.


The opinion of the court was delivered by CARTON, J.A.D.

This is an appeal from a judgment of the Division of Tax Appeals holding the New Jersey Sales and Use Tax, N.J.S.A. 54:32B-1 et seq., applicable to a portion of the appellants' business, which involves activities commonly known as "direct mailing services."

Such services include the maintenance of mailing lists of members of various occupations such as physicians, attorneys, teachers, etc...

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