WHEATON INDUS. v. TAXATION DIV. DIR.


11 N.J. Tax 139 (1990)

WHEATON INDUSTRIES, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

Decided April 18, 1990.


Attorney(s) appearing for the Case

Laurence J. DiStefano, Jr., for plaintiff (DiStefano & Goff, attorneys).

Herbert K. Glickman, for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).


LARIO, J.T.C.

Wheaton Industries appeals from part of a final determination of the Director, Division of Taxation, assessing it a balance of tax liability under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1, et seq. [the act] for the period April 1, 1983 to June 30, 1987.

The issue presented by the challenged portion is whether a tax under the act applies to labor charges made by an out-of-state contractor for reconditioning plaintiff...

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