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D.P.S. ACQUISITIONS v. DIR. OF TAX.

17 N.J. Tax 592 (1998)

D.P.S. ACQUISITIONS CORP., PETITIONER-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided March 3, 1998

Attorney(s) appearing for the Case

Harold Leib, argued the cause for appellant (Harold Leib & Associates, attorneys; Mr. Leib and Elisa Leib, on the brief).

Mala Narayanan, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Narayanan, on the brief).

Before Judges LANDAU and NEWMAN.

PER CURIAM.

Plaintiff D.P.S. Acquisitions Corp. (D.P.S.) appeals from the determination of the Director of Taxation assessing sales and use tax on services rendered by D.P.S. in sweeping parking lots. D.P.S. contends that the services it provides are exempt from sales tax as "garbage removal" pursuant to N.J.S.A. 54:32B-3(b)(4).

D.P.S. has a sweeper-type vehicle which suctions dirt and debris from parking lots into a container located within the vehicle...

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