METPATH, INC. v. TAXATION DIV. DIRECTOR


4 N.J. Tax 277 (1982)

METPATH, INC., PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

April 8, 1982.


Attorney(s) appearing for the Case

Adrian M. Foley, Jr. for plaintiff (Connell, Foley & Geiser, attorneys).

Harley A. Williams for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This case involves a claim for exemption from the New Jersey sales and use tax on chemicals used in laboratory analysis. Taxpayer contests a deficiency assessment imposed by the Director of the Division of Taxation on chemicals purchased between April 1, 1970 and September 30, 1979. The assessment totals $279,188.17 plus interest of $176,314.84, for a total liability of $455,503.01. The parties have made cross-motions for summary judgment.

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