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31 BURLINGTON COAT FACTORY WAREHOUSE v. DIRECTOR, DIVISION OF TAXATION -- rank: 599

... upon the person required to collect tax or the customer." N.J.S.A. 54:32B-12(b). An appellate court may reverse the trial court's ...

docket:	a0535-11
court:	NJ Superior Court Appellate Division
decided:	0000-00-00
status:	unpublished
citation:
Document Size:	34644

32 TRUMP PLAZA ASSOCIATES v. DIRECTOR, DIVISION OF TAXATION, -- rank: 588

... not, as in almost all other cases, state it separately. N.J. S.A. 54:32B-12(a) states: If the customer is given any sales slip ... the purchase price of goods and services subject to tax. N.J.S.A. 54:32B-12(a). However, in the case of electricity, sales tax is ...

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

33 L & L OIL SERVICE, INC., Plaintiff v. OPINION DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 582

... and Use Tax Act, which contains a presumption of taxability, N.J.S.A. 54:32B-12(b), and 2) the New York court and administrative decisions ...

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

34 Premier Netcomm Solutions, L.L.C. v. Director, Div. of Taxation -- rank: 576

... taxable until proven by the seller to the contrary under N.J.S.A. 54:32B-12(b). 3 Never did it allude or cite to, nor ...

docket:	016307-20
court:	NJ Tax Court
decided:	2016-10-25
status:	unpublished
citation:
Document Size:	58311

35 TAS LAKEWOOD, INC., Plaintiffs v. DIRECTOR, DIVISION OF <br -- rank: 555

... property and certain enumerated services are presumed to be taxable. N.J.S.A. 54:32B-12 (b). Moreover, the statute specifically gives the Division the authority ...

docket:	03058-98
court:
decided:	2000-04-18
status:
citation:	19 N.J. Tax 131
Document Size:	33212

36 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 552

... under the Act, sales and use tax presumptively is payable. N.J.S.A. 54:32B-12(b). Fourth, the Director’s assessment is presumptively correct. Atlantic ...

docket:	00377-06
court:
decided:	2007-09-10
status:
citation:
Document Size:	22712

37 N.IOAKIMIDIS, LLC, and STELLA'S PIZZA, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 505

... upon the person required to collect tax or the customer.' N.J.S.A. 54:32B- 12(b). N.J.S.A. 54:32B-3(b) imposes ...

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

38 CARGILL MEAT SOLUTIONS, CORP., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 482

... a single level tax explicitly imposed upon the ultimate consumer. N.J.S.A. 54:32B-12. With the sales tax, a sale for resale is exempt ...

docket:	08146-18
court:	NJ Tax Court
decided:	2020-03-12
status:	Published
citation:
Document Size:	35826

39 HOME DEPOT, U.S.A., INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 452

... 2(a)(2) represents a reasonable and valid interpretation of N.J.S.A. 54:32B-12(c)." Home Depot , supra , 24 N.J. T ax at ...

docket:	a4064-07
court:	superior court appellate division
decided:	2009-10-27
status:	Unpublished
citation:
Document Size:	28342