ANDREW, J.T.C.
In this state tax matter, plaintiff, Joseph Newman, sole proprietor of Best Floors, challenges the assessment, by the Director of the Division of Taxation, of sales tax, plus interest and penalty, under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. Plaintiff is in the business of refinishing hardwood floors, and contends that such services are not subject to the sales tax pursuant to N.J.S.A. 54:32B-3(b)(4). The amount of tax deficiency...
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