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PIA NEW JERSEY, INC. v. TAXATION DIV. DIR.

13 N.J. Tax 94 (1993)

PIA NEW JERSEY, INC. D/B/A FAIR OAKS HOSPITAL, PLAINTIFF, v. DIRECTOR, DIV. OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

April 2, 1993.

Attorney(s) appearing for the Case

John L. Berger for plaintiff (Lowenstein, Sandler, Kohl, Fisher & Boylan, attorneys).

Steven J. Zweig for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer contests a sales and use tax deficiency assessment on its purchase and use of various secular books, contending that sales and use tax may not be imposed on taxpayer during the period in which Bibles were exempt from sales and use tax. Bibles or similar Scripture (Bibles) were exempt from New Jersey sales and use tax until October 1, 1989. Taxpayer contends that the exemption of Bibles violates the First Amendment to the

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