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MEDIA GRAPHICS, INC. v. DIRECTOR, DIV. OF TAX

8 N.J. Tax 321 (1986)

MEDIA GRAPHICS, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 13, 1986.

Attorney(s) appearing for the Case

Laurence Reich argued the cause for appellant (Carpenter, Bennett & Morrissey, attorneys; Laurence Reich of counsel and on the brief).

Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General, attorney; Deborah T. Poritz, Deputy Attorney General, of counsel; Herbert K. Glickman, on the brief).

Before Judges KING, O'BRIEN and SIMPSON.

PER CURIAM.

Plaintiff appeals from the March 26, 1985 judgment of the Tax Court upholding the assessment by defendant of sales tax on two activities of plaintiff fully described in a stipulation of facts filed below. The first activity, held taxable pursuant to N.J.S.A. 54:32B-3(a), involved printing materials in New Jersey for out-of-state customers, putting them in envelopes, addressing them as requested by the customers, and mailing them at a U.S. Post Office...

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