D.P.S. ACQUISITION CORP. v. DIR., DIV. OF TAX.


16 N.J. Tax 292 (1997)

D.P.S. ACQUISITION CORP., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

February 24, 1997


Attorney(s) appearing for the Case

Harold Lieb for plaintiff (Harold Lieb, P.A., attorney).

Marlene G. Brown for defendant (Peter Verniero, Attorney General of New Jersey, attorney).


SMALL, J.T.C.

Plaintiff, D.P.S. Acquisition Corp., trading as Dependable Power Sweeping ("DPS"), challenges an assessment made by defendant, Director of Taxation ("Director"), under the New Jersey Sales and Use Tax Act. N.J.S.A. 54:32B-1 to -29. The amount of the assessment is not in dispute. The matter is submitted on stipulated facts pursuant to R. 8:8-1(b). The sole issue before this court is whether the services provided by DPS are exempt from sales...

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