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PHELPS DODGE INDUS. v. TAXATION DIV. DIRECTOR

8 N.J. Tax 354 (1986)

PHELPS DODGE INDUSTRIES, INC., ALLSTATE CAN CORPORATION, AMERICAN CAN CORPORATION, CONTINENTAL CAN, CROWN CORK & SEAL, GEORGE A. MILTON CAN COMPANY, AND NATIONAL CAN CORPORATION, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 4, 1986.

Attorney(s) appearing for the Case

Gerald C. Neary for plaintiffs (Pitney, Hardin, Kipp & Szuch, attorneys).

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

LASSER, P.J.T.C.

In this action plaintiffs contest a deficiency tax assessment in the amount of $98,363.35, plus interest, imposed by the Director of the Division of Taxation on sales of copper wire, pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiffs contend that these sales are exempt under N.J.S.A. 54:32B-8.20 as sales of materials, such as chemicals or catalysts, used to induce or cause a refining or chemical...

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