Ironbound—Expansion of NJ’s definition of marine terminal facility

Represented Ironbound in a case that broadly expanded the definition of “marine terminal facility” under the New Jersey sales tax statute, achieving summary judgment for the client based on a finding that the statutory exemption in NJSA 54:32B-8.12 applies to Ironbound’s storage and labor fees charged for chassis repairs because its facilities are marine terminal facilities for purposes of the exemption.