MAHER TERMINALS, INC. v. DIRECTOR, DIV. OF TAXATION


212 N.J. Super. 164 (1986)

514 A.2d 532

MAHER TERMINALS, INC., PLAINTIFF-RESPONDENT-CROSS APPELLANT. v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS RESPONDENT, ZIM-AMERICAN ISRAELI SHIPPING CO., INC., PLAINTIFF-RESPONDENT-CROSS APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT-CROSS RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided August 20, 1986.


Attorney(s) appearing for the Case

Martin L. Wheelwright, Deputy Attorney General, argued the cause for appellant-cross respondent Director, Division of Taxation (W. Cary Edwards, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel, Martin L. Wheelwright on the brief).

Henry T. Benedetto argued the cause for respondent-cross-appellant Maher Terminals (Meyner and Landis, attorneys; Henry T. Benedetto and Alice J. Guttler on the brief).

Anthony Limitone, Jr., argued the cause for respondent-cross-appellant Zim-American Israeli Shipping Co., Inc. (Limitone & Hillenbrand, attorneys; Anthony Limitone, Jr. and Joan H. Hillenbrand on the brief).

Before Judges SHEBELL and ASHBEY.


PER CURIAM.

Plaintiff Zim-American Israeli Shipping Co., Inc. (Zim) is an international shipper. Plaintiff Maher Terminals, Inc. (Maher) operates a marine terminal at which plaintiff Zim docks container ships and from which plaintiff Zim's cargo containers are dispatched to their ultimate commercial destinations.

The Director of the Division of Taxation assessed a sales tax for Maher's charge for the repair and maintenance (R & M) and parts provided to...

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