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...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.