Opinion
Submitted April 3, 1984.
Decided April 9, 1984.
Before Judges BOTTER, PRESSLER and O'BRIEN.
Appeal from the Tax Court.
Pellettieri, Rabstein Altman, attorneys for appellant ( Neil S. Solomon, on the brief).
Irwin I. Kimmelman, Attorney General of New Jersey, attorney for respondent ( James J. Ciancia, Assistant Attorney General, of counsel; Maureen Adams, Deputy Attorney General, on the brief).
On this appeal plaintiff contends that his sales of gold coins and gold and silver bullion are exempt from taxation under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff advances the same contentions that were rejected in the Tax Court.
We find no merit to plaintiff's contentions and affirm the judgment below, 5 N.J. Tax 117, substantially for the reasons given by Judge Lasser in the Tax Court.