TAXATION
35-2-3243 Comfortably Yours, Inc. v. Dir., Div. of Taxation, App. Div. (3 pp.) Where a tax payment by a retail mail-order sales company — on the cost of producing and distributing catalogs at plaintiff’s direction by out-of-state printing contractors who shipped the catalogs to New Jersey residents — was deemed deficient, tax court properly held that production and distribution of its promotional catalogs constituted a use under N.J.S.A. 54:32B-2(h), since it is a reasonable interpretation of the state Sales and Use Tax Act, N.J.S.A. 54:32B-1to -29, and is supported by case law and commentary. [Approved for publication May 6, 1994.]
