Body-Rite Repair Co. v. Director, Division of Taxation

We reverse the Appellate Division’s, 178 N.J.Super. 263, judgment substantially for the reasons expressed by the former Division of Tax Appeals and incorporated by reference in Judge Allcorn’s dissenting opinion below. We hold that N.J.S.A. 54:32B-8(cc) does not exempt bus repair services from the sales tax imposed under N.J.S.A. 54:32B-1 et seq.

I

Respondents Body-Rite Repair Company, Inc. (Body-Rite) and Peter Picardi, t/a M & P Sales Co. (Picardi) are both in the business of repairing public transport buses owned and operated by regulated bus companies. The Director of the Division of…