N.J. BELL TEL. CO. v. DIRECTOR, DIV. OF TAXATION


152 N.J. Super. 442 (1977)

378 A.2d 38

NEW JERSEY BELL TELEPHONE COMPANY, PETITIONER-APPELLANT AND CROSS-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-RESPONDENT AND CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided August 15, 1977.


Attorney(s) appearing for the Case

Mr. Bernard M. Hartnett, Jr. argued the cause for appellant and cross-respondent New Jersey Bell Telephone Company (Mr. Bernard M. Hartnett, Jr., and Mr. Edward Evans, attorneys).

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent and cross-appellant Director, Division of Taxation (Mr. Robert J. Del Tufo, Acting Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel; Mr. Douglas G. Sanborn, Deputy Attorney General, on the brief).

Before Judges MATTHEWS, SEIDMAN and HORN.


PER CURIAM.

Petitioner New Jersey Bell Telephone Company appeals from a determination of the Division of Tax Appeals holding that revenues received by it for non-recurring charges for service connections, installations, moves and changes of all types and kinds of telephone facilities are subject to the New Jersey Sales and Use Tax, N.J.S.A. 54:32B-1 et seq.

The Director cross-appeals from a determination of the Division which holds revenues received...

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