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16 Glenn B. Slater v. Director -- rank: 723

... charge, amusement charge or rent to which it applies.” N.J.S.A. 54:32B-12(a). “Every person required to collect any tax imposed ...

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

17 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 720

... charges must be "stated, charged and shown separately" pursuant to N.J.S.A. 54:32B-12(a). However, the Legislature specifically mandated that "[a]ll sellers ...

docket:	a5890-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46627

18 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 720

... charges must be "stated, charged and shown separately" pursuant to N.J.S.A. 54:32B-12(a). However, the Legislature specifically mandated that "[a]ll sellers ...

docket:	a5892-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:	25 N.J.Tax 555
Document Size:	46728

19 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 720

... charges must be "stated, charged and shown separately" pursuant to N.J.S.A. 54:32B-12(a). However, the Legislature specifically mandated that "[a]ll sellers ...

docket:	a5891-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46644

20 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 705

... this State unless specifically exempted elsewhere under the SUT. Further, N.J.S.A. 54:32B-12(a) dictates that persons required to collect the tax must ... as State trustees for and on account of the State. N.J.S.A. 54:32B-12(b) provides that all receipts for property or services of ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

21 UPS OASIS SUPPLY CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 705

... upon the person required to collect tax or the customer. [ N.J.S.A. 54:32B-12(b).] Based on the quoted statutory provisions and the general ... of this failure and of the presumption of taxability in N.J.S.A. 54:32B-12(b), I find and conclude that the sale from Hitachi ...

docket:	05150-04
court:
decided:	2007-03-09
status:
citation:
Document Size:	59378

22 Joseph Cooperstein v. Div. of Taxation -- rank: 702

... and are frequently referred to as "trust fund" taxes. See N.J.S.A. 54:32B-12(a) and N.J.S.A. 54A:7-4. 5 ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123

23 Modern Handling Equipment of New Jersey, Inc. v. Director, Division of Taxation -- rank: 676

... Director. The Director submits the lessee had an obligation under N.J.S.A. 54:32B-12(a) to separate all the elements of the leases and ... an integrated transaction; (3) Modern Handling had no obligation under N.J.S.A. 54:32B-12(a) to allocate the lease payments between equipment and service ...

docket:	00151-97
court:
decided:	1998-04-06
status:
citation:	17 N.J. Tax 270
Document Size:	52877

24 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 647

... from taxation 1 as the result of the operation of N.J.S.A. 54:32B-12(b). The court issued another opinion on February 25, 2011 ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467

25 GNOC, CORP. t/a THE GRAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 647

... imposed upon the full value of said meals pursuant to N.J.S.A. 54:32B-12, -14, -17 and 18. For purposes of this amended agreement ...

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

26 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 644

... provides that a vendor collects the tax from the customer. N.J.S.A. 54:32B-12. Here, the customer is the taxpayer. If there is a ...

docket:	03504-15
court:	NJ Tax Court
decided:	2017-10-20
status:	unpublished
citation:
Document Size:	63042

27 QUEST DIAGNOSTICS, INC., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 641

... 104 L. Ed.2d 58 (1989) (citation omitted). See also N.J.S.A. 54:32B-12(b) (establishing an express presumption that sales and use tax ...

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

28 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 632

... the person required to collect the tax or the customer. N.J.S.A. 54:32B-12(b). Thus, a presumption exists under the SUT that a ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

29 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 626

... 213, 229 (Tax 1982), and cognizant of the provisions of N.J.S.A. 54:32B-12(b) which, in relevant part, state as follows: For the ...

docket:	03648-97
court:
decided:	1999-04-16
status:
citation:	18 N.J. Tax 168
Document Size:	92127

30 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 611

... ersons required to collect tax” to include vendors); see also N.J.S.A. 54:32B-12(a). During the audit period, the term “vendor” was ...

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