Legal Opinion
Metpath, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided April 8, 1982PublishedCited by 6 opinions
1Opinion of the Court
LASSER, P. J. T. C.
This case involves a claim for exemption from the New Jersey sales and use tax on chemicals used in laboratory analysis. Taxpayer contests a deficiency assessment imposed by the Director of the Division of Taxation on chemicals purchased between April 1, 1970 and September 30, 1979. The assessment totals $279,188.17 plus interest of $176,314.84, for a total liability of $455,503.01. The parties have made cross-motions for summary judgment.
The facts are not in dispute. Taxpayer offers a wide variety of clinical laboratory services through its New Jersey central laboratory…
2Cases cited10 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- J. A. Burgess Co. v. AmesIllinois Supreme Court · 1935
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Ramac Explosives, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1974
- Ramac Explosives v. DIR., DIV. OF TAXATIONNew Jersey Superior Court Appellate Division · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Blair v. Taxation Division DirectorNew Jersey Tax Court · 1987
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Hospital Portrait Service Co. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Metpath, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1983
1 more not listed; retrieve them via the Exa API.