Ironbound Intermodal Industries Inc. v. Director, Division of Taxation, No. 012089-2008; Tax Court; opinion by Brennan, J.T.C.; decided and approved for publication July 19, 2013. DDS No. 35-5-0754 [14 pp.]
Plaintiff Ironbound Intermodal Industries, a New Jersey corporation located in Newark, challenges the Sales and Use Tax (SUT), N.J.S.A. 54:32B-1 et seq., assessments of defendant director of the Division of Taxation regarding its business activities. These activities include the storage of intermodal containers and chassis, and maintenance and repair for containers and chassis used in the shipping industry. The containers are used in the import and export of cargo in and out of Port Newark and are designed to carry cargo on both land and sea.
