1. Home
  2. Browse Decisions
  3. N.J.
  4. 178 N.J.
  5. 178 N.J. Super. 263 (1981)
 

BODY-RITE REPAIR CO. v. TAXATION DIV. DIRECTOR

178 N.J. Super. 263 (1981)

428 A.2d 940

BODY-RITE REPAIR COMPANY, INC., APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT. PETER PICARDI, T/A M & P SALES CO., APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 25, 1981.

Attorney(s) appearing for the Case

David J. Goldberg argued the cause for appellant Body-Rite (Warren, Goldberg & Berman, attorneys; Louis B. Youmans on the brief).

Ellen S. Delo argued the cause for appellant Picardi (Chasan, Leyner, Holland & Tarrant, attorneys).

Martin L. Wheelwright, Deputy Attorney General, argued the cause for respondent (John J. Degnan, Attorney General, attorney; Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges ALLCORN, PRESSLER and FURMAN.

The opinion of the court was delivered by FURMAN, J.S.C. (temporarily assigned).

The issue on consolidated appeals before us is whether the labor component of charges for repair of public transport buses is exempt from taxation under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. In accordance with a uniform administrative interpretation since 1967 and an Attorney General's memorandum opinion of 1975, the Director of the Division of Taxation denied...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases