LARIO, J.T.C.
Plaintiff H.J. Bradley, Inc., a corporation engaged in the sale and installation of above-ground swimming pools, has appealed an assessment for New Jersey Sales Tax levied by the Director, Division of Taxation, on the charges made for installation of the pools. The amount of the base tax assessed was $18,121.20 plus a penalty of $906.09, together with interest accumulating thereon for the period between September 3, 1974 and June 30, 1976.
The...
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