Legal Opinion
D.P.S. Acquisition Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 24, 1997PublishedCited by 2 opinions
1Opinion of the Court
SMALL, J.T.C.
Plaintiff, D.P.S. Acquisition Corp., trading as Dependable Power Sweeping (“DPS”), challenges an assessment made by defendant, Director of Taxation (“Director”), under the New Jersey Sales and Use Tax Act. N.J.S.A. 54:32B-1 to -29. The amount of the assessment is not in dispute. The matter is submitted on stipulated facts pursuant to R. 8:8-1(b). The sole issue before this court is whether the services provided by DPS are exempt from sales tax as “garbage removal” pursuant to N.J.S.A. 54:32B-3(b)(4).
The Division of Taxation, following an audit and notice of assessment, made a…
2Cases cited11 opinions
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Town of Morristown v. Woman's ClubSupreme Court of New Jersey · 1991
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- MacMillan v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
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3Cited by2 opinions
- Kramer v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Lugano v. Director, Division of TaxationNew Jersey Tax Court · 2014