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SCHIRMER-NATIONAL CO. v. DIRECTOR, DIV. OF TAX.

17 N.J. Tax 495 (1998)

SCHIRMER-NATIONAL CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

August 17, 1998.

Attorney(s) appearing for the Case

Peter G. Banta, for plaintiff (Winne, Banta, Rizzi, Hetherington & Basralian, attorneys).

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

KAHN, J.T.C.

This is the court's opinion on the parties' cross-motions for summary judgment regarding the taxability of burglar alarm monitoring systems. The issue of taxability is twofold: whether such systems are subject to the New Jersey Sales and Use Tax if transmitted through telephone communications pursuant to N.J.S.A. 54:32B-2 and 3; and if so, whether taxpayer can avoid its obligation to remit sales tax because the Director did not provide taxpayer...

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