Modern Handling Equipment Inc. v. Director, Division of Taxation

AXELRAD, J.T.C.

Modern Handling Equipment of New Jersey (“Modern Handling”), a New Jersey corporation engaged in the selling, leasing, and servicing of machinery and equipment for commercial uses, appeals a tax deficiency assessed by the Director, Division of Taxation (“Director”), pursuant to the Sales and Use Tax Act, N.J.S.A 54:32B-1 to -29, on the repair and maintenance portion of several of its machinery and equipment leases. The parties filed a joint stipulation of facts in connection with cross motions for summary judgment. The court finds there are no genuine issues as to any material…