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HAPAG-LLOYD, A.G. v. TAXATION DIV. DIRECTOR

8 N.J. Tax 323 (1986)

HAPAG-LLOYD, A.G., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 20, 1986.

Attorney(s) appearing for the Case

Richard A. Allen of the District of Columbia Bar, admitted pro hac vice argued the cause for appellant (Arnold L. Simon, attorney; Richard A. Allen, Stanley O. Sher and David F. Smith on the brief).

Martin L. Wheelwright, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General of New Jersey; James J. Ciancia, Assistant Attorney General, of counsel and Martin L. Wheelwright, on the brief).

Before Judges GAULKIN, DEIGHAN and STERN.

PER CURIAM.

Plaintiff Hapag-Lloyd, A.G. appeals from a sales and use tax deficiency assessment by the Director, Division of Taxation (Director) in the amount of $461,528.64 plus interest from January 1, 1969 through December 31, 1980. At issue is whether the charges for repair and maintenance of cargo containers are exempt under N.J.S.A. 54:32B-8.12 of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and whether the assessment for the period...

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