Search Rutgers Law Library N.J. Court Opinions

16 HOME DEPOT U.S.A., INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 791

... enter judgment accordingly. 1 A “vendor” is defined in N.J.S.A. 54:32B-2(i). The multi-part definition generally includes persons or entities ...

docket:	06005-05
court:
decided:	2008-03-14
status:
citation:
Document Size:	45121

17 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 767

... head boat fishing activities is not a sale for resale. N.J.S.A. 54:32B-2(e). Additionally, the casual sale exemption found in N.J ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

18 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 767

... thereby excluded from the definition of “retail sale.” N.J.S.A. 54:32B-2(e). 5 At trial, taxpayer marked the business documents, in ... 32B-3(a). A “retail sale” as defined in N.J.S.A. 54:32B-2(e), “means any sale, lease, or rental for any ...

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status:	Unpublished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

19 Schirmer-National Co. v. Director, Division of Taxation -- rank: 765

... and Use Tax if transmitted through telephone communications pursuant to N.J.S.A. 54:32B-2 and 3; and if so, whether taxpayer can avoid its ... 3 On July 1 , 1990, L. 1990 c .40 amended N.J.S.A. 54:32B-2 and-3 by expanding the tax’s application to telecommunications ... equipment provided in connection with or by means of” telecommunications. N.J.S.A. 54:32B-2 (cc) defines “telecommunications” as ...the act or privilege of ... equipment provided in connection therewith or by means thereof. Furthermore, N.J.S.A. 54:32B-2 (cc)(1)-(5) excludes from “telecommunications” (1) one-way ... 1, 1990. This notice defined “telecommunications” as articulated in N.J.S.A. 54:32B-2(cc) but paraphrased the exclusions therefrom as follows: The following ... in connection therewith” was accomplished through the 1990 amendments to N.J.S.A. 54:32B-2 and - 3 L. 1990 , c. 40. N.J.S. ...

docket:	00348-96
court:
decided:	1998-08-17
status:
citation:	17 N.J. Tax 495
Document Size:	60610

20 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 765

... this contention. Presumably, the basis for plaintiff’s argument is N.J.S.A. 54:32B-2(e)(4)(A) which excludes from the definition of � ...

docket:	00051-99
court:
decided:	2001-01-04
status:
citation:	19 N.J. Tax 246
Document Size:	75690

21 UPS OASIS SUPPLY CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 762

... retail” is a “purchase . . . at a retail sale.” N.J.S.A. 54:32B-2(b). The statutory definition of a “retail sale” is ... of a product produced for sale by the purchaser. . . .” N.J.S.A. 54:32B-2(e)(1) (emphasis supplied). 2 In response, defendant, Director of ... IBM, General Services used the Skyline within the meaning of N.J.S.A. 54:32B-2(h), thereby rendering the purchase subject to sales or use ... use” and from the cited wording of § 2(e) [ N.J.S.A. 54:32B-2(e)] and § 6 [( N.J.S.A. 54:32B ... interpreting the language “other than for resale” appearing in N.J.S.A. 54:32B-2(e). In KSS Transportation Corp. v. Director, Division of Taxation ... and use tax. Under the definition of “use” in N.J.S.A. 54:32B-2(h), even if the primary or predominant purpose for ...

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

22 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 755

... entity’s outstanding tax obligations in defined circumstances. According to N.J.S.A. 54:32B-2(w), a “person required to collect” sales tax includes ...

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

23 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 748

... reference to N.J.S.A. 39:3-19.5); N.J.S.A. 54:32B-2(mm) (referring to the definition of "mobile communications services" in ...

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

24 Joseph Cooperstein v. Div. of Taxation -- rank: 745

... liable for the corporation's unpaid sales taxes pursuant to N.J.S.A. 54:32B-2(w) and -14a. With respect to the unpaid gross income ... of these personal liability statutes. I. Statutory language at issue. N.J.S.A. 54:32B-2(w) defines, in pertinent part, a person who is required ... in complying with any requirement of the [sales tax] act," N.J.S.A. 54:32B-2(w), or are "under a duty to perform the act ... ultimate "authority" to control corporate tax payments is equivalent, under N.J.S.A. 54:32B-2(w) and N.J.S.A. 54A:9-6(l ... gross income tax act and very similar to that of N.J.S.A. 54:32B-2(w) in our sales tax act. The bankruptcy court observed ... conclusion applies equally well to the language employed in both N.J.S.A. 54:32B-2(w) and N.J.S.A. 54A:9-6( ...

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

25 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 745

... contends that plaintiff was itself a vendor as defined by N.J.S.A. 54:32B-2(i)(1), a section of the Sales and Use Tax ... effectively, a co-vendor required to collect the tax. See N.J.S.A. 54:32B-2(i)(2). It is plaintiff’s position that it made ... any purpose, other than (A) for resale . . . as such.” N.J.S.A. 54:32B-2(e)(1). Vendors 5 of tangible personal property are charged ... price, as trustee for and on account of the State. N.J.S.A. 54:32B-2(w) (defining “[p]ersons required to collect tax” to ... the audit period, the term “vendor” was defined by N.J.S.A. 54:32B-2(i), in relevant part, as including: (1) (A) A person ... state dealer was a sale for resale, and thus exempt. N.J.S.A. 54:32B-2(e)(1). The second sale was by an out- ...

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

26 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 743

... any purpose, other than for resale, sublease, or subrent.” N.J.S.A. 54:32B-2(e). 5 empowers the Division “[t]o make, adopt ... sale.” N.J.S.A. 54:32B-3(a); N.J.S.A. 54:32B-2(e). Finally, under the Act all sales are deemed taxable ...

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

27 LADY FRANCES V, LLC v. DIRECTOR, DIVISION OF TAXATION, -- rank: 736

... retail… [ N.J.S.A. 54:32B-6 (2002) 2 ] N.J.S.A. 54:32B-2(h) defines “use” as: [T]he exercise of any ... length of time , withdrawal from storage … of such property . [ N.J.S.A. 54:32B-2(h) (2002) (emphasis supplied); see also Estate of Swensen v ... term “person” is defined to include limited liability companies. N.J.S.A. 54:32B-2(a). Under New Jersey law, “[t]ax-exemption statutes ...

docket:	08629-07
court:
decided:	2009-03-06
status:
citation:
Document Size:	55754

28 Estate of Roy Swensen, etc, et al. v. Dir, Div of Tax -- rank: 733

... any length of time, withdrawal from storage ... of such property. [ N.J.S.A . 54:32B-2(h).] The Act provides an exemption from the imposition of ... the Act, the term "person" is defined to include corporations. N.J.S.A . 54:32B-2(a). Since I have determined that the true purchaser of ...

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

29 MONTCLAIR TOWN CENTER LLC v. MONTCLAIR TOWNSHIP -- rank: 731

... property or services; . . . and every operator of a hotel. . . .” N.J.S.A. 54:32B-2(w) (emphasis added). Moreover, the New Jersey Sales and Use ... occupant of a room or rooms in a hotel.” N.J.S.A. 54:32B-2(x) (emphasis added). Additionally, “current law extends similar tax ...

docket:	002848-14
court:	NJ Tax Court
decided:	2021-03-24
status:	Unpublished
citation:
Document Size:	81162

30 Premier Netcomm Solutions, L.L.C. v. Director, Div. of Taxation -- rank: 731

... prewritten computer software, including prewritten computer software delivered electronically.” N.J.S.A. 54:32B-2(g). The court also relied upon Taxation’s regulations in ... software” in the definition of “tangible personal property” in N.J.S.A. 54:32B-2(g) in October 2005. Conclusion For the foregoing reasons, this ...

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