SUNDAR, J.T.C.
Defendant ("Taxation") moved for summary judgment contending that plaintiff ("J & J") is liable for use tax on its out-of-state purchases of parts which are shipped to J & J in New Jersey and assembled as pretzel warmers/display cases ("Warmers") by J & J in New Jersey. J & J cross-moved for summary judgment maintaining that the tax does not apply because (1) the Warmers are merely stored and/or withdrawn from storage before they are...
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