SODEXHO OPERATIONS, LLC v. DIRECTOR, DIV. OF TAXATION


23 N.J. Tax 167 (2004)

SODEXHO OPERATIONS, LLC, A DELAWARE LIMITED LIABILITY COMPANY, SUCCESSOR BY MERGER TO SODEXHO USA, INC., A MASSACHUSETTS CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided November 30, 2004.


Attorney(s) appearing for the Case

Arthur R. Rosen argued the cause for appellant (McDermott, Will and Emery, attorneys; Margaret C. Wilson, of counsel, and on the brief).

Mala Narayanan, Deputy Attorney General, argued the cause for respondent (Peter C. Harvey, Attorney General of New Jersey, attorney; Patrick DeAlmeida, Assistant Attorney General, of counsel; Ms. Narayanan, on the brief).

Before Judges SKILLMAN, PARRILLO and GRALL.


PER CURIAM.

During the period from April, 1993, through December, 1998, plaintiff, Sodexho Operations, LLC, provided management services for the food-services and housekeeping departments at various hospitals and educational entities that are exempt from taxation under New Jersey's Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (SUT Act). Following audits, defendant, Director of the New Jersey Division of Taxation (Director), assessed use taxes against plaintiff...

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