Blair v. Taxation Division Director

ANDREW, J.T.C.

Plaintiff, George A. Blair, contests a final determination by defendant, Director of the Division of Taxation, that plaintiff’s predecessor, Hospital Portrait Service Company,1 is liable for sales or use tax pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., for its purchase or use of color photographic film that it purchased from Kodak. In a final determination letter dated March 7,1986, defendant determined that Hospital Portrait Service Company was liable for use tax of $26,340.44 plus interest and penalty of $13,433.62 and $1,317.02, respectively, for the…