
    NEW JERSEY DENTAL SERVICE PLAN, INC., PLAINTIFF-APPELLANT, v. JOHN R. BALDWIN, DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued April 7, 1986
    Decided April 16, 1986.
    Before Judges J.H. COLEMAN and HAVEY.
    
      Douglas G. Sanborn argued the cause for appellant (Jamieson, Moore, Peskin & Spicer, attorneys; Douglas G. Sanborn and Kevin L. Lilly, on the brief).
    
      Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Jr., Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Herbert K. Glickman on the brief).
   PER CURIAM.

Plaintiff appeals from a decision of the Tax Court which affirmed a determination by the Director of the Division of Taxation. The Director decided that plaintiff’s sales tax exemption was not retroactive but was effective as of the date of its application for exemption. We now affirm the decision of the Tax Court essentially for the reasons expressed by Judge Lasser in his decision dated May 17, 1985 and reported at 7 N.J.Tax 421 (Tax Ct.1985).

Affirmed.  