Legal Opinion
AIRWORK SER. DIV., ETC. v. Director, Div. of Taxation
Supreme Court of New Jersey
Decided July 23, 1984PublishedCited by 92 opinions
1Opinion of the Court
The opinion of the Court was delivered by
HANDLER, J.
Plaintiff, Airwork Service Division (Airwork or taxpayer) is in the business of repairing airplane engines. All repairs are made at Airwork’s facilities in New Jersey, and the repaired engines are then returned to customers, generally out of state. Defendant, Director, Division of Taxation (Director) notified Airwork in September 1973 of its intention to assess it for sales tax on services rendered between July 1, 1970 and June 30, 1973, under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (Act). Airwork filed an appeal of…
2Cases cited28 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Skulski v. NolanSupreme Court of New Jersey · 1975
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Malone v. FenderSupreme Court of New Jersey · 1979
23 more not listed; retrieve them via the Exa API.
3Cited by92 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- New Jersey Turnpike Authority v. American Federation of State, County & Municipal EmployeesSupreme Court of New Jersey · 1997
- Matter of CVS Pharmacy WayneSupreme Court of New Jersey · 1989
87 more not listed; retrieve them via the Exa API.