Browning-Ferris Industries of South Jersey, Inc. v. State

The judgment of the Tax Court is affirmed substantially for the reasons stated by Judge Lario in his opinion at 10 N.J. Tax 96 (Tax Ct.1988). The record before us discloses that Browning-Ferris Industries did not establish that the work performed on the closure and for which an exemption was sought was for services for the “exclusive” benefit of an exempt organization. N.J.S.A. 54:32B-8.22. The landfill was leased to the appellant by the Township. The appellant operated the landfill as the registered operator with the Department of Environmental Protection and as an independent contractor.…