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REGISTRAR & TRANSFER CO. v. DIR. DIV. OF TAX.

157 N.J. Super. 532 (1978)

385 A.2d 268

REGISTRAR & TRANSFER COMPANY, PLAINTIFF, v. DIRECTOR OF DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT.

Superior Court of New Jersey, Chancery Division.

Decided February 28, 1978.

Attorney(s) appearing for the Case

Mr. James F. Keegan argued the cause for plaintiff (Messrs. Pitney, Hardin & Kipp, attorneys; Mr. James F. Keegan and Mr. Gerald C. Neary on the brief).

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for defendant (Mr. William F. Hyland, Attorney General of New Jersey, attorney).

KENTZ, J.S.C.

This matter is before the court on cross-motions for summary judgment. R. 4:46. Plaintiff is the Registrar & Transfer Co. (Registrar), a registrar and transfer agent for securities of publicly held corporations, and defendant is the Director of the New Jersey Division of Taxation (Division). The substantive issue presented is whether certain materials stored by Registrar are taxable under the New Jersey Sales and Use Tax Act, N.J.S.A.<...

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