SMALL, J.T.C.
Plaintiff, D.P.S. Acquisition Corp., trading as Dependable Power Sweeping ("DPS"), challenges an assessment made by defendant, Director of Taxation ("Director"), under the New Jersey Sales and Use Tax Act. N.J.S.A. 54:32B-1 to -29. The amount of the assessment is not in dispute. The matter is submitted on stipulated facts pursuant to R. 8:8-1(b). The sole issue before this court is whether the services provided by DPS are exempt from sales...
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