Search Rutgers Law Library N.J. Court Opinions

31 John F. Heuer v. Dir, Div of Taxation -- rank: 728

... purchase or otherwise, for his own use in this state . N.J.S.A . 54:32B-2(u) (emphasis added). The sale of the subject vessel by ... not constitute a taxable use for use tax purposes under N.J.S.A . 54:32B-2(h). Director contends that the vessel's presence in New ... real or personal property, or any consumption of such property. N.J.S.A . 54:32B-2(h) (emphasis added). N.J.S.A . 54:32B-2(h) provides that a taxable use of tangible personal property ... brought into the State of New Jersey. The provision in N.J.S.A . 54:32B-2(h) which imposes the use tax upon tangible personal property ... tax. I find that the minimum time limit stated in N.J.S.A . 54:32B-2(h), "any length of time," rather than the minimum ...

docket:	07465-91
court:
decided:	1992-06-03
status:
citation:	12 N.J. Tax 443
Document Size:	32612

32 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 726

... in the State ... ." An “admission charge” is defined in N.J.S.A. 54:32B-2(o) as “[t]he amount paid for admission, including ... therefor.” A “place of amusement” is defined in N.J.S.A. 54:32B-2(t) as “[a]ny place where any facilities for ... the customer. The term “amusement charge” is defined in N.J.S.A. 54:32B-2(p) as including “[a]ny admission charge.” In ... N.J.S.A. 54:32B-3(e)(1) and N.J.S.A. 54:32B-2(t). The area is physically separated from the remainder of ...

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

33 ACCUZIP, INC. v. DIRECTOR -- rank: 721

... prewritten computer software including prewritten computer software delivered electronically.” N.J.S.A. 54:32B-2(g). The term “Prewritten Computer Software” is defined as ... is used to sort mail. This interpretation is compatible with N.J.S.A. 54:32B-2(g) defining tangible personal property to include “prewritten computer ...

docket:	05744-03
court:
decided:	2009-08-13
status:
citation:
Document Size:	97831

34 AETNA BURGLAR & FIRE ALARM COMPANY v. DIRECTOR -- rank: 721

... performed by taxpayer are “telecommunications” within the meaning of N.J.S.A . 54:32B-2(cc), and, if so, are subject to sales tax pursuant to N.J.S.A . 54:32B-2 and -3. For the purposes of this motion, the parties ... in connection therewith” was accomplished through the 1990 amendments to N.J.S.A. 54:32B-2 and -3. N.J.S.A. 54:32B-3(f ... or paid.” (emphasis added). “ Telecommunications” are defined in N.J.S.A. . 54:32B-2(cc) as: ...the act or privilege of originating or receiving ... in connection with or by means of “telecommunications.” N.J.S.A . 54:32B-2 and -3 . Since burglar and fire alarm systems are not ... enumerate only five narrow exclusions to its definition of telecommunications. N.J.S.A. 54:32B-2(cc)(1) through (5). The monitoring of burglar and ...

docket:	09530-95
court:
decided:	1997-05-15
status:
citation:	16 N.J. Tax 584
Document Size:	33691

35 Glenn B. Slater v. Director -- rank: 702

... was required to collect taxes imposed by that act. See N.J.S.A. 54:32B-2(w). “Every person required to collect the tax shall ...

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

36 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 699

... or use tax is personally liable for the tax) and N.J.S.A. 54:32B-2(w) (defining “persons required to collect tax” to include ...

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

37 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 692

... GABGEO’s officers were officers or employees of Phaneromeni. See N.J.S.A. 54:32B-2(w) (defining “persons required to collect tax” to include ...

docket:	07640-04
court:
decided:	2006-04-21
status:
citation:
Document Size:	62366

38 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 685

... corporation in complying with any requirement of [the SUTA].” N.J.S.A. 54:32B-2(w). As with the argument made as to the imposition ... definition of the “persons required to collect tax.” N.J.S.A. 54:32B-2(w) (emphasis added). The obligation to collect the tax is ... SUT upon “every person required to collect” that tax. N.J.S.A. 54:32B-2(w) makes it clear that such 19 persons include plaintiff ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

39 QUEST DIAGNOSTICS, INC., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 685

... real or personal property, or any consumption of such property. [ N.J.S.A. 54:32B-2(h).] Under this definition, the receipt of vacutainers by plaintiff ... language, when read together with the definition of use in N.J.S.A. 54:32B-2(h), to mean that the determination of whether the vacutainers ...

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

40 BURLINGTON COAT FACTORY WAREHOUSE v. DIRECTOR, DIVISION OF TAXATION -- rank: 680

... the definitional section of the Use and Sales Tax Act, N.J.S.A. 54:32B-2, nor in the Administrative Code. However, as we noted, plaintiff ...

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

41 MARGUERITE T. SIMON v. DIRECTOR, DIVISION OF TAXATION, -- rank: 665

... and motorcycles, designed for operation on the public highways.” N.J.S.A. 54:32B-2(v). A sailboat does not fall within this definition. While ...

docket:	10843-07
court:
decided:	2009-03-04
status:
citation:
Document Size:	49621

42 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 644

... e.g. , Black’s Law Dictionary 1317 (1999); see also N.J.S.A. 54:32B-2(e), a section of the Sales and Use Tax Act ...

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

43 CHESTER A. ASHER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 639

... Jersey customers could be required to collect sales tax under N.J.S.A. 54:32B-2(f), which imposes a sales tax on the transfer of ...

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

44 STRYKER CORPORATION, a Michigan corporation Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. -- rank: 634

... under this act, for a consideration or any agreement therefor. [ N.J.S.A. 54:32B-2(f).] For Sales Tax purposes, a mere transfer of title ...

docket:	04852-96
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 270
Document Size:	86647

45 /usr/local/share/www/libweb/collections/courts/tax/00188-03.opn.html -- rank: 617

... 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:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	62579