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AIRWORK SER. DIV., ETC. v. DIRECTOR, DIV. OF TAXATION

97 N.J. 290 (1984)

478 A.2d 729

AIRWORK SERVICE DIVISION, A DIVISION OF PACIFIC AIRMOTIVE CORPORATION, A CALIFORNIA CORPORATION, AND A SUBDIVISION OF PUREX CORPORATION LTD., A CALIFORNIA CORPORATION, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided July 23, 1984.

Attorney(s) appearing for the Case

Gerald C. Neary argued the cause for appellant (Pitney, Hardin, Kipp & Szuch, attorneys; Gerald C. Neary and Jeri E. Ruscoll, on the briefs).

Harry Haushalter, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

John W. Boyd, a member of the New Mexico bar, argued the cause for amicus curiae Consumer Bureau, Inc. (Pollan and Pollan, attorneys; Steven E. Pollan, of counsel and on the brief).

Robert A. Goodsell submitted a brief on behalf of amicus curiae American Civil Liberties Union of New Jersey (Irwin, Post & Rosen, attorneys).

The opinion of the Court was delivered by HANDLER, J.

Plaintiff, Airwork Service Division (Airwork or taxpayer) is in the business of repairing airplane engines. All repairs are made at Airwork's facilities in New Jersey, and the repaired engines are then returned to customers, generally out of state. Defendant, Director, Division of Taxation (Director) notified Airwork in September 1973 of its intention to assess it for sales tax on services rendered between July...

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