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EQUIPMENT LEASING v. DIV. OF TAXATION

No. 010823-2007

24 N.J. Tax 527 (2009)

EQUIPMENT LEASING & FINANCE ASSOCIATION, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

March 6, 2009.

Attorney(s) appearing for the Case

David J. Gutowski, for plaintiff (Reed Smith, attorneys).

Heather Lynn Anderson, for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiff, a non-profit trade association, has a membership consisting of financial services companies that provide financing for investments in, and utilization of, capital equipment. On behalf of its members,1 plaintiff challenges the validity of the Director's 2007 amendment to N.J.A.C. 18:7-3.17, a regulation interpreting the provisions of N.J.S.A. 54:10A-5a, a provision of the Business Tax Reform Act,...

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