Quest Diagnostics, Inc. v. Director of Taxation

The opinion of the court was delivered by

WECKER, J.A.D.

Plaintiff, Quest Diagnostics, Inc., a medical testing laboratory, appeals from a final judgment of the Tax Court denying its claimed exemption from sales and use tax on vacutainers used in the collection of specimens. We now affirm.

These are the pertinent facts regarding Quest’s use of the vacutainers, derived from the agreed or undisputed facts available to the Tax Court on the Division’s motion for summary judgment. Quest, which describes itself as the largest diagnostic testing laboratory in the country, performs laboratory testing of…