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DOW JONES & CO. v. TAXATION DIV. DIRECTOR

5 N.J. Tax 181 (1983)

DOW JONES & COMPANY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

February 3, 1983.

Attorney(s) appearing for the Case

Richard J. Pinto for plaintiff (Smith, Stratton, Wise, Heher & Brennan, attorneys).

Thomas C. Morrison and Charles Feldman, admitted pro hac vice, for plaintiff (Patterson, Belknap, Webb & Tyler, attorneys).

Martin L. Wheelwright for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

CONLEY, J.T.C.

This is a sales tax case involving charges by plaintiff for ticker-tape machines ("printers") and cathode ray tubes ("CRTs") used in the printing and display of the Dow Jones News Service. The parties agree that plaintiff's receipts from the News Service itself are not subject to the New Jersey Sales and Use Tax because the News Service does not fall within any of the enumerated services that are taxed by...

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