BODY-RITE REPAIR COMPANY, INC., RESPONDENT,
v.
DIRECTOR, DIVISION OF TAXATION, APPELLANT. PETER PICARDI, T/A M & P SALES CO., RESPONDENT,
v.
DIRECTOR, DIVISION OF TAXATION, APPELLANT.
The Supreme Court of New Jersey.https://leagle.com/images/logo.png
Argued March 8, 1982.
Decided May 27, 1982.
Attorney(s) appearing for the Case
Martin L. Wheelwright, Deputy Attorney General, argued the cause for appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Erminie L. Conley, former Assistant Attorney General, of counsel).
Ellen S. Delo argued the cause for respondent Peter Picardi, etc. (Chasan, Leyner, Holland & Tarrant, attorneys).
David J. Goldberg argued the cause for respondent Body-Rite Repair Company, Inc. (Warren, Goldberg & Berman, attorneys; David J. Goldberg and Lewis B. Youmans, on the brief).
The Supreme Court of New Jersey.
PER CURIAM.
We reverse the Appellate Division's, 178 N.J.Super. 263, judgment substantially for the reasons expressed by the former Division of Tax Appeals and incorporated by reference in Judge Allcorn's dissenting opinion below. We hold that N.J.S.A. 54:32B-8(cc) does not exempt bus repair services from the sales tax imposed under N.J.S.A. 54:32B-1 et seq.
I.
Respondents Body-Rite Repair...
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