Labor Ready Northeast, Inc. v. Director, Division of Taxation

NARAYANAN, J.T.C.

Plaintiff (“Labor Ready”) moves for summary judgment seeking declaratory relief from defendant’s notice that Labor Ready’s business activities would generally be subject to sales tax unless Labor Ready receives sales tax exemption certificates or the *610services were nontaxable or non-enumerated. Labor Ready claims it provides temporary labor services, which is not an enumerated category of service subject to sales tax. Defendant (“Director”) opposes and cross-moves for summary judgment on grounds: (a) the complaint is premature since the Director has neither audited nor issued…