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AETNA BURGLAR & FIRE ALARM CO. v. DIRECTOR, DIV. OF TAX.

16 N.J. Tax 584 (1997)

AETNA BURGLAR & FIRE ALARM COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

July 11, 1997

Attorney(s) appearing for the Case

Hal K. Haveson for plaintiff (Haveson & Otis, attorneys).

Patrick DeAlmeida for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

AXELRAD, J.T.C.

Aetna Burglar & Fire Alarm Corporation ("Aetna"), a New Jersey corporation, appeals from a sales tax deficiency assessment in the amount of $19,926.46, plus interest, imposed on its receipts from the installation, servicing and monitoring of fire and burglar alarm systems located in New Jersey, for the period of July 1, 1991 through June 30, 1994. During that time Aetna did not collect or remit any sales tax.

The parties filed cross motions...

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