MODERN HANDLING v. DIR., DIV. OF TAX.


17 N.J. Tax 270 (1998)

MODERN HANDLING EQUIPMENT OF NEW JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

April 6, 1998


Attorney(s) appearing for the Case

John J. Murphy, III, for plaintiff (Stradley Ronon Stevens & Young, attorneys).

Carol Johnston, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).


AXELRAD, J.T.C.

Modern Handling Equipment of New Jersey ("Modern Handling"), a New Jersey corporation engaged in the selling, leasing, and servicing of machinery and equipment for commercial uses, appeals a tax deficiency assessed by the Director, Division of Taxation ("Director"), pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, on the repair and maintenance portion of several of its machinery and equipment leases. The parties filed a joint...

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