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UPS OASIS SUPPLY v. DIV. OF TAX.

23 N.J. Tax 320 (2007)

UPS OASIS SUPPLY CORPORATION, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

March 9, 2007.

Attorney(s) appearing for the Case

Michael James Guerriero (Day Pitney, LLP, attorneys) and Richard D. Birns of the Pennsylvania bar, admitted pro hac vice, for plaintiff.

Marlene G. Brown, for defendant (Stuart Rabner, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiff, UPS Oasis Supply Corporation, seeks a refund of sales or use tax1 in the sum of $276,128 paid by it in 1999 pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, in connection with a purchase of computer equipment. Plaintiff asserts two bases for its refund claim:

1. the purchase of the equipment was for purposes of resale, and...

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