Legal Opinion
Aetna Burglar & Fire Alarm Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 11, 1997PublishedCited by 33 opinions
1Opinion of the Court
AXELRAD, J.T.C.
Aetna Burglar & Fire Alarm Corporation (“Aetna”), a New Jersey corporation, appeals from a sales tax deficiency assessment in the amount of $19,926.46, plus interest, imposed on its receipts from the installation, servicing and monitoring of fire and burglar alarm systems located in New Jersey, for the period of July 1, 1991 through June 30, 1994. During that time Aetna did not collect or remit any sales tax.
The parties filed cross motions for partial summary judgment on the issue of whether the services performed by taxpayer are “telecommunications” within the meaning of…
2Cases cited12 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Bd. of Ed. of Tp. of Neptune v. NEPTUNE TP. ED. ASSOC.Supreme Court of New Jersey · 1996
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Quest Diagnostics, Inc. v. Director of TaxationNew Jersey Superior Court Appellate Division · 2006
- Wells Reit v. Dir., Div. of Tax.New Jersey Superior Court Appellate Division · 2010
- Meadowlands Basketball Associates v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Vassilidze v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Advo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2010
28 more not listed; retrieve them via the Exa API.