Radiofone Corp. v. Director, Division of Taxation

CONLEY, J. T. C.

Plaintiff is in the business of selling, leasing, installing and maintaining certain communications equipment commonly referred to as pagers and mobile radio telephones. As the result of an audit the Director of the Division of Taxation imposed a sales tax deficiency assessment on plaintiff with respect to sales, leases and installations of such equipment. Plaintiff instituted this action to challenge the assessment.

Plaintiff’s primary argument, that the assessment should be set aside, is based on a claim that the transactions taxed by the Director fall within a statutory…