WALTRICH PLASTIC CORP. v. TAXATION DIV. DIRECTOR


5 N.J. Tax 320 (1983)

WALTRICH PLASTIC CORPORATION, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

March 31, 1983.


Attorney(s) appearing for the Case

Michael K. Diamond, for plaintiff (Diamond, Diamond & Afflitto, attorneys).

Mary R. Hamill, for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This is an action by taxpayer, a New Jersey corporation and manufacturer of lawn chair webbing. Taxpayer contests the assessment of sales and use tax on purchases of equipment delivered to taxpayer's place of business in New Jersey, checked there by taxpayer and then delivered by taxpayer to its manufacturing plants in Georgia or Massachusetts.

The sole issue is whether the equipment has acquired...

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