Media Graphics, Inc. v. Director, Division of Taxation

Plaintiff appeals from the March 26, 1985 judgment of the Tax Court upholding the assessment by defendant of sales tax on two activities of plaintiff fully described in a stipulation of facts filed below. The first activity, held taxable pursuant to N.J.S.A. 54:32B-3(a), involved printing materials in New Jersey for out-of-state customers, putting them in envelopes, addressing them as requested by the customers, and mailing them at a U.S. Post Office in New Jersey for delivery to addresses outside New Jersey. The second activity, held taxable pursuant to N.J.S.A. 54:32B-3(b)(5), involved…