Airwork Service Division, a Division of Pacific Airmotive Corporation, a California Corporation, and a Subdivision…

Summary

The Supreme Court of New Jersey affirmed the lower courts, holding that repair services performed in New Jersey on engines later delivered out of state are subject to the state sales tax, that equitable estoppel does not bar the assessment, and that the Director's assessment was a proper exercise of statutory authority not requiring APA rulemaking. The Court also rejected the taxpayer's claim that the assessment was impermissibly retroactive. Justice Garibaldi dissented, arguing that the assessment violated fairness and APA requirements.