ANDREW, J.T.C.
Plaintiff Hoffman-La Roche, Inc. seeks a refund of (1) the use tax paid on advertising and promotional materials purchased from out-of-state vendors and delivered to direct mailing houses in New Jersey for distribution outside of New Jersey and (2) the sales tax paid on mailing labels supplied by direct mailing houses in the performance of their services for plaintiff. By letter dated January 28, 1980, defendant Director, Division of Taxation, denied...
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