Search Rutgers Law Library N.J. Court Opinions

16 Amplicon, Inc. v. Director, Division of Taxation -- rank: 682

... responsible for collection and payment of a given tax. See N.J.S.A. 54:32B-14(a) and (b) (making vendor primarily responsible for collection of ...

docket:	00413-98
court:
decided:	1998-09-18
status:
citation:	18 N.J. Tax 129
Document Size:	106232

17 Glenn B. Slater v. Director -- rank: 670

... collected or required to be collected under this act.” N.J.S.A. 54:32B-14(a). 3 Mr. Slater has not filed a personal New ...

docket:	11825-08
court:	NJ Tax Court
decided:	2012-04-27
status:	Published
citation:
Document Size:	44911

18 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 615

... ” Ibid. The trustee is personally liable for the tax. N.J.S.A. 54:32B-14(a). A presumption exists that the sale of tangible personal ...

docket:	014517-15
court:	NJ Superior Court Appellate Division
decided:	2023-08-25
status:	Unpublished
citation:
Document Size:	48489

19 /usr/local/share/www/libweb/collections/courts/tax/00188-03.opn.html -- rank: 578

... of persons required to collect sales tax is established in N.J.S.A. 54:32B-14(a). That statute provides “[e]very person required to ... S.A. 54A:9-6(g) (Gross Income Tax Withholdings); N.J.S.A. 54:32B-14(a)(Sales and Use Tax); N.J.S.A. 54 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	62579

20 TRUMP PLAZA ASSOCIATES v. DIRECTOR, DIVISION OF TAXATION, -- rank: 578

... the first of such documents given to him . [(emphasis supplied).] N.J.S.A. 54:32B-14(e) provides: All sellers of energy or utility service shall ... tax is included in the price and not stated separately. N.J.S.A. 54:32B-14(e). Under OTRA pricing there is no sales tax imposed ...

docket:	08825-06
court:
decided:	2009-06-19
status:
citation:
Document Size:	45924

21 Harry Skaperdas, et al v. Dir, Div of Taxation -- rank: 508

... imposed, collected, or required to be collected under this act. [ N.J.S.A. 54:32B-14.] Unfortunately, the Director has never promulgated detailed regulations defining personal ...

docket:	00920-91
court:
decided:	1994-05-27
status:
citation:	14 N.J. Tax 103
Document Size:	63975

22 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 502

... appropriate Sales and Use Tax returns as permitted by statute ( N.J.S.A. 54:32B-14(b)). When the Director sought a Sales and Use Tax ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

23 Saulwil, Inc. v. Director, Div. of Taxation -- rank: 502

... why the tax rate is the same. Ibid. ; see also N.J.S.A. 54:32B-14(b) (if a “customer has failed to pay” sales ...

docket:	014062-20
court:	NJ Tax Court
decided:	2017-01-26
status:	unpublished
citation:
Document Size:	52095

24 Sandy Smith v. Director, Div. of Taxation -- rank: 491

... date the tax was required to be paid” to Taxation. N.J.S.A. 54:32B-14(b). The buyer also has a “duty to file ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977