Fisher-Stevens, Inc. v. Director, Division of Taxation

The opinion of the court was delivered by

Carton, J. A. D.

This is an appeal from a judgment of the Division of Tax Appeals holding the New Jersey Sales and Use Tax, N. J. S. A. 54:32B-1 et seq., applicable to a portion of the appellants’ business, which involves activities commonly known as “direct mailing services.”

Such services include the maintenance of mailing lists of members of various occupations such as physicians, attorneys, teachers, etc., and institutions such as hospitals and schools. Upon direction of its customers, appellants Eisher-Stevens, Ine. and Merit Mailers, Inc. utilize…