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SCHIRMER-NAT. CO. v. DIR., DIV. OF TAX.

19 N.J. Tax 47 (2000)

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

Superior Court of New Jersey Appellate Division.

Decided March 31, 2000.

Attorney(s) appearing for the Case

Peter G. Banta, for appellant, (Winne, Banta, Rizzi, Hetherington & Basralian, attorneys; Mr. Banta and Donald A. Klein, on the brief).

Patrick DeAlmeida, Deputy Attorney General for respondent, (John J. Farmer, Jr., Attorney General, attorney; Michael J. Haas, Assistant Attorney General, of counsel; Mr. DeAlmeida, on the brief).

Before Judges BROCHIN and WECKER.

PER CURIAM.

Plaintiff Schirmer-National Co. is a New Jersey corporation engaged in the business of furnishing central station alarm monitoring services to customers located in this State. Effective July 1, 1990, the New Jersey Sales and Use Tax was amended to apply the tax to "receipts from every sale, except for resale, of intrastate or interstate telecommunications charged to an address in this State, regardless of where the services are billed or paid." N.J...

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