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J.R. CORELLI ASSOC. v. TAX DIV. DIR.

11 N.J. Tax 584 (1991)

J.R. CORELLI ASSOCIATES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided June 28, 1991.

Attorney(s) appearing for the Case

Edward D. Sheehan, for plaintiff (DuBois, Sheehan, Hamilton & Levin, attorneys).

Jean Lisa Markey, for defendant (Robert J. DelTufo, Attorney General of New Jersey, attorney).

LARIO, J.T.C.

In this motion and cross-motion for summary judgment, the issue presented is, whether the labor component of charges for repairs to Interstate Commerce Commission [I.C.C.] licensed vehicles are exempt from taxation under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The facts have been stipulated and both parties agree that there is no genuine issue as to any material fact and that the matter is ripe for summary judgment.

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