RIMM, J.T.C.
In this matter the taxpayer seeks a determination that it is not liable for tax under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., hereinafter referred to as the act, on repairs, service and supplies for equipment which the taxpayer allegedly used solely for interstate commerce. The taxpayer also argues that sales tax should not be imposed on transactions between two related corporations. The period involved was July...
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