ANDREW, J.T.C.
This is a state tax case concerning the tax liability of plaintiff, Telepages, Inc., under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff challenges an assessment by the Director of the Division of Taxation of sales tax of $56,753.77 in connection with plaintiff's purchases of printing materials and services for the period July 1, 1980 through June 30, 1983.
In lieu of trial, the parties have submitted...
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