Search Rutgers Law Library N.J. Court Opinions

31 L & L OIL SERVICE, INC., Plaintiff v. OPINION DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 737

... tax under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for the period January 1990 through December 1992 ...

docket:	06341-97
court:
decided:	2000-01-21
status:
citation:
Document Size:	86342

32 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 737

... 19, a section of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, states: If a return required by this act ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

33 SYLVESTER and YONGJIE TUOHY, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 724

... 1982 and 1983 under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to 32B-55, for his purchase and use of color ...

docket:	13607-18
court:	NJ Tax Court
decided:	2022-03-01
status:	Published
citation:
Document Size:	39773

34 The R.C. Maxwell Company v. Galloway Township -- rank: 724

... context of New Jersey's Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. The court relied on Webster's New Collegiate ...

docket:	a-69-95
court:	njsupreme
decided:	1996-07-30
status:
citation:	145 N.J. 547
Document Size:	48634

35 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 722

... the New Jersey Sales and Use Tax Act (“Act”), N.J.S.A. 54:32B-1 to -55, explicitly places the burden of proof upon the ...

docket:	13111-16
court:	NJ Tax Court
decided:	2019-01-28
status:	Published
citation:
Document Size:	30635

36 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 717

... We consolidate these appeals for purposes of this opinion. 2 N.J.S.A. 54:32B-1 to -55. A-1165-22 2 In July 2015, plaintiffs ...

docket:	a1165-22
court:	NJ Superior Court Appellate Division
decided:	2024-02-14
status:	Unpublished
citation:
Document Size:	26353

37 DANIEL H. KRAMER v. DIRECTOR, DIVISION OF TAXATION -- rank: 709

... provision of the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -27. Under this provision, as in effect during the ...

docket:	08707-05
court:
decided:	2008-05-23
status:
citation:
Document Size:	34110

38 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 707

... a definition contained in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, court looked to the general structure and purpose ...

docket:	00090-07
court:
decided:	2009-04-23
status:
citation:
Document Size:	42662

39 QUEST DIAGNOSTICS, INC., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 704

... 15, a provision of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -53. The Director has moved for summary judgment * dismissing ...

docket:	05140-02
court:
decided:	2004-09-09
status:
citation:	21 N.J. Tax 484
Document Size:	37173

40 GNOC, CORP. t/a THE GRAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 702

... pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the "Act"). This appeal concerns the applicability of ...

docket:	a4045-97
court:	njappellate
decided:	2000-02-25
status:	published
citation:	<a href=
Document Size:	28924

41 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 699

... 1), a section of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the “Act”), as in effect during calendar ...

docket:	00637-03
court:
decided:	2008-02-11
status:
citation:
Document Size:	63212

42 JOSEPH FURMATO v. STATE OF NEW JERSEY -- rank: 694

... provisions of the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -36. In particular, the case involves N.J.S ... with the provisions of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -36. N.J.S.A. 54:32B-3 imposes ...

docket:	07210-94
court:
decided:	1996-07-24
status:
citation:	16 N.J. Tax 10
Document Size:	31464

43 TUTTA ITALIA, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 694

... with the New Jersey Sales and Use Tax Act, 2 N.J.S.A. 54:32B-1 to -29, notice of the sale of the business was ...

docket:	a0460-12
court:	NJ Superior Court Appellate Division
decided:	2014-06-09
status:	unpublished
citation:
Document Size:	44213

44 Sandy Smith v. Director, Div. of Taxation -- rank: 691

... Cigarette Tax Act”), and sales and use tax pursuant to N.J.S.A. 54:32B-1 to -29 (“Sales and Use Tax Act”) totaling $9 ...

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

45 Henry Sanchez v. Fitness Factory Edgewater, LLC -- rank: 689

... 57, a section of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -55, for example, the Legislature expressly exempted from the ...

docket:	a-93-18
court:	NJ Supreme Court
decided:	2020-05-28
status:
citation:
Document Size:	48239