J.R. Corelli Associates, Inc. v. Director, Division of Taxation

LARIO, J.T.C.

In this motion and cross-motion for summary judgment, the issue presented is, whether the labor component of charges for repairs to Interstate Commerce Commission [I.C.C.] licensed vehicles are exempt from taxation under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The facts have been stipulated and both parties agree that there is no genuine issue as to any material fact and that the matter is ripe for summary judgment.

Plaintiff, J.R. Corelli Associates, Inc., is a domestic corporation which specializes in the business of selling, leasing and repairing stretch-type…