QUEST DIAGNOSTICS, INC. v. DIRECTOR, DIV. OF TAXATION


21 N.J. Tax 484 (2004)

QUEST DIAGNOSTICS, INC., PLAINTIFF v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 9, 2004.


Attorney(s) appearing for the Case

Steven P. Sukel for plaintiff (Sukel & Associates, P.A., attorneys).

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


KUSKIN, J.T.C.

Plaintiff Quest Diagnostics, Inc. appeals the denial by defendant Director of the New Jersey Division of Taxation (Director) of plaintiff's refund claim as to $1,073,232 of sales tax paid for the period April 1, 1996 to December 31, 2000. The tax related to plaintiff's purchases of vacutainers (small test tubes sealed with stoppers and used to collect human blood specimens). Plaintiff contends that the vacutainers are wrapping supplies exempt from tax...

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