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MIDDLESEX WATER CO. v. TAXATION DIV. DIRECTOR

3 N.J. Tax 233 (1981)

MIDDLESEX WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ATLANTIC CITY ELECTRIC COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. COMMONWEALTH WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ELIZABETHTOWN GAS COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ELIZABETHTOWN WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. HACKENSACK WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. JERSEY CENTRAL POWER AND LIGHT COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. MONMOUTH CONSOLIDATED WATER COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. NEW JERSEY BELL TELEPHONE COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 25, 1981.

Attorney(s) appearing for the Case

William C. Slattery for plaintiffs Middlesex Water Company, Elizabethtown Gas Co., Elizabethtown Water Co. and Public Service Electric and Gas Co. (Rosen, Gelman & Weiss, attorneys).

Henry P. Megargee, Jr. for plaintiff Atlantic City Electric Company (Lloyd, Megargee, Steedle, Youngblood & Franklin, attorneys).

William C. Davis for plaintiffs Commonwealth Water Company, Monmouth Consolidated Water Co. and New Jersey Water Co. (Davis & Reberkenny, attorneys).

John P. Wallace for plaintiff Hackensack Water Company.

Robert O. Brokaw for plaintiff Jersey Central Power and Light Company.

Edward Evans for plaintiff New Jersey Bell Telephone Company.

Gerald W. Conway for plaintiff New Jersey Natural Gas Company (Conway, Reiseman, Baumgardner, Hurley & Kleinfeld, attorneys).

Robert C. Koury for plaintiff South Jersey Gas Company (Koury, Tighe & Lapres, attorneys).

Herbert K. Glickman and Joseph C. Small, Deputy Attorneys General, for defendant Director, Division of Taxation (John J. Degan, Atty. Gen., of New Jersey, attorney).

LASSER, P.J.T.C.

This is taxpayers' motion for summary judgment. Thirteen utility company cases have been consolidated for the purpose of this motion. Taxpayers are public utilities engaged in the business of selling electricity, gas, water or telephone services in New Jersey. The Director of the Division of Taxation has imposed an additional sales tax assessment on charges by outside contractors for installation of public utility production, generation, transmission...

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