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STEPHEN LITTLE TRUCK. v. DIRECTOR, DIV. OF TAX.

19 N.J. Tax 461 (2001)

STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, PLAINTIFF, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 29, 2001.

Attorney(s) appearing for the Case

Harold Leib for plaintiff (Harold Leib & Associates, P.A., attorneys).

Marlene G. Brown for defendant (John J. Farmer, Jr., Attorney General, attorney).

KUSKIN, J.T.C.

Plaintiff, Stephen Little1, appeals an assessment of sales and use tax contending that, although his sales of materials and supplies were taxable, he was not obligated to collect the tax because the purchasers were contractors. The matter is before the court on cross-motions for summary judgment. Based on the analysis set forth below, I deny plaintiff's motion and grant the Director...

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