URSO & BROWN, INC. v. DIR., DIV. OF TAXATION


20 N.J. Tax 233 (2002)

URSO & BROWN, INC., PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided July 8, 2002.


Attorney(s) appearing for the Case

Harold Leib, Clifton, argued the cause for appellant (Harold Leib & Associates, attorneys; Mr. Leib, on the brief).

Mala Narayanan, Deputy Attorney General, argued the cause for respondent (David Samson, Attorney General, attorney; Patrick DeAlmeida, Deputy Attorney General, of counsel; Ms. Narayanan, on the brief).

Before Judges PRESSLER and PETRELLA.


PER CURIAM.

Urso & Brown, Inc. challenges the Tax Court's determination that the Director, Division of Taxation, correctly imposed sales and use taxes on purchases of prototypes of point-of-purchase displays. Point-of-purchase displays are merchandising models used by vendors to market goods to customers.

The Tax Court, in a published opinion, Urso & Brown, Inc. v. Director, Division of Taxation, 19 N.J.Tax 246...

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