POLARIS CORP. v. DIV. OF TAXATION DIRECTOR


12 N.J. Tax 70 (1991)

POLARIS CORPORATION, T/A HAGEMAN ROOFING, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANTS.

Tax Court of New Jersey.

Decided September 4, 1991.


Attorney(s) appearing for the Case

Stephen Vasak, for plaintiffs.

Jeanne E. Gorrissen, for defendants (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney; Herbert K. Glickman, on the brief).


CRABTREE, J.T.C.

Plaintiff seeks review of a use tax deficiency assessment determined by defendant for the period April 1, 1985 to March 31, 1988 in the amount of $106,952 plus interest and penalty. The deficiency pertains to unpaid use tax on materials purchased by plaintiff for use in connection with its roofing business.

Plaintiff is a fabricator/contractor whose business is the on-site fabrication and installation...

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