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EDUC. COMPUTER SOFTWARE, INC. v. BALDWIN

8 N.J. Tax 253 (1986)

EDUCATIONAL COMPUTER SOFTWARE, INC., PLAINTIFF, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 20, 1986.

Attorney(s) appearing for the Case

Kevin L. Lilly for plaintiff (Jamieson, Moore, Peskin & Spicer, attorneys).

David Dembe for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer, a producer of computer-generated test score results, contests a deficiency tax assessment imposed under the New Jersey Sales and Use Tax Act on the rental of computer equipment. Taxpayer contends that the rental is exempt from tax pursuant to N.J.S.A. 54:32B-8.13(a) because the equipment is used directly and primarily in the production of tangible personal property.1

N.J.S.A. 54:32B-8.13...

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