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IRONBOUND INTERMODAL, INDS., INC. v. DIRECTOR

DOCKET NO.: 012089-2008

27 N.J. Tax 347 (2013)

IRONBOUND INTERMODAL INDUSTRIES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: July 19, 2013.

Attorney(s) appearing for the Case

Susan A. Feeney for plaintiff (McCarter & English, LLP, attorneys).

Heather Lynn Anderson for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).

BRENNAN, J.T.C.

Plaintiff, Ironbound Intermodal Industries ("Ironbound"), a New Jersey corporation located in Newark, challenges the Sales and Use Tax, N.J.S.A. 54:32B-1 et seq., ("SUT"), assessments of defendant, Director, Division of Taxation ("Director"), regarding the business activities of Ironbound. These business activities include the storage of intermodal containers and chassis, as well as maintenance and repair for containers and chassis used...

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