Search Rutgers Law Library N.J. Court Opinions

61 CHARLEY O’S INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 616

... of sales tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. The principal issue is the reasonableness of the ... to the provisions of the Sales and Use Tax Act ( N.J.S.A. 54:32B-1 et seq.) and records of every purchase and purchase for ...

docket:	02836-02
court:
decided:	2006-07-12
status:
citation:
Document Size:	50653

62 Estate of Roy Swensen, etc, et al. v. Dir, Div of Tax -- rank: 616

... corporate entity. Pursuant to the Sales and Use Tax Act, N.J.S.A . 54:32B-1 et seq ., Director found that the vessel was purchased by ...

docket:	03095-90
court:
decided:	1992-09-22
status:
citation:	12 N.J. Tax 558
Document Size:	56052

63 UNB INVESTMENT COMPANY, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 616

... an exemption contained in the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to – 29). The legislative history conveys the general impression ...

docket:	04760-03
court:
decided:	2004-05-12
status:
citation:	21 N.J. Tax 354
Document Size:	61589

64 CHESTER A. ASHER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 613

... Director’s position with regard to Sales and Use Tax ( N.J.S.A. 54:32B-1 thru - 29) is to the contrary. See e.g. , Falcone ...

docket:	04061-03
court:
decided:	2006-01-05
status:
citation:
Document Size:	61709

65 PAUL HEPLER v. DIRECTOR, DIVISION OF TAXATION -- rank: 611

... tax matter arising under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to 54:32B-29, in which plaintiff seeks an exemption ...

docket:	11584-93
court:
decided:	1995-10-17
status:
citation:	15 N.J. Tax 261
Document Size:	55505

66 WILLIAM R. HUFF AND SAMURAI, LLC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 590

... provision of the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -27, was six percent. Plaintiffs’ payment was based on ...

docket:	10826-07
court:
decided:	2008-09-15
status:
citation:
Document Size:	27893

67 RCN OF NEW JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 585

... ”), a provision of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -43. Section 8.13(e) provides as follows: Receipts ...

docket:	05951-03
court:
decided:	2006-05-12
status:
citation:
Document Size:	24833

68 DAVIDOFF OF GENEVA (CT), INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 583

... 1994 to collect our State's sales and use tax, N.J.S.A. 54:32B-1 to -55. Davidoff has never collected that tax, presumably because ...

docket:	a4181-06
court:	njappellate
decided:	2008-03-18
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	58566

69 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION -- rank: 583

... New Jersey Division of Taxation (Division). S ee, e.g. , N.J.S.A. 54:32B-1 to -29, the State Uniform Tax Procedure Law (SUTPL), N ...

docket:	a4367-07
court:
decided:	2009-06-08
status:	Unpublished
citation:
Document Size:	35501

70 PIA NJ, Inc. d/b/a/ Fair Oaks Hospital v. Dir, Div. of Taxation -- rank: 578

... tax under the New Jersey Sales and Use Tax Act, N.J.S.A . 54:32B-1 et seq . (the Act), on its purchases of books. It ...

docket:	09786-91
court:
decided:	1993-04-02
status:
citation:	13 N.J. Tax 94
Document Size:	42440

71 Joy L. DeMaio v. Director -- rank: 573

... 40A-1 to -45, and sales and use tax, under N.J.S.A. 54:32B-1 to -29, for the period April 2005 through March 2007 ...

docket:	11697-15
court:	NJ Tax Court
decided:	2016-05-25
status:	unpublished
citation:
Document Size:	29120

72 N.IOAKIMIDIS, LLC, and STELLA'S PIZZA, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 573

... 130, 146 (1953)). Those transactions enumerated by the SUT Act, N.J.S.A. 54:32B-1 to - 55, are 'presumed' to be 'subject to tax until ...

docket:	a1978-16
court:	New Jersey Superior Court Appellate Division
decided:	2018-07-17
status:
citation:
Document Size:	18210

73 Harry Skaperdas, et al v. Dir, Div of Taxation -- rank: 553

... that corporation's unpaid New Jersey Sales and Use Tax. N.J.S.A . 54:32B-1 et seq . Plaintiffs appeal from a determination of the Director ...

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

74 GREATER WILDWOOD HOTEL MOTEL ASSOCIATION v. MAUREEN ADAMS -- rank: 540

... or motels from the imposition of state sales tax violates N.J.S.A. 54:32B-1 through -54, and enjoining the Division from implementing that policy ...

docket:	a0537-09
court:	superior court appellate division
decided:	2010-08-26
status:	unpublished
citation:
Document Size:	17633

75 WILLIAMS TERMITE AND PEST CONTROL, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 530

... Division of Taxation, under the Sales and Use Tax Act. N.J.S.A. 54:32B-1 to -29. This matter is submitted to the court under ...

docket:	03650-97
court:
decided:	1999-10-08
status:
citation:	18 N.J. Tax 444
Document Size:	41366