Search Rutgers Law Library N.J. Court Opinions

46 WILLIAM R. HUFF AND SAMURAI, LLC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 605

... withdrawal from storage . . . or any consumption of such property.” N.J.S.A. 54:32B-2(h). In an area designated as an urban enterprise zone ... holding that, under the definition of “use” appearing in N.J.S.A. 54:32B-2(h), a tax can be imposed “once a taxable ...

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

47 J&J SNACK FOODS SALES CORP v. DIRECTOR, DIVISION OF TAXATION -- rank: 595

... to use tax, pursuant to the definition of "use" in N.J.S.A. 54:32B-2(h), regardless of whether the assembled Warmers were ultimately shipped ... property or specified digital product purchased at retail . . . . [(Emphasis added).] N.J.S.A. 54:32B-2(h), in turn, defines "use" to include "the exercise of ... presuming its purchase of Warmer parts was a "retail sale." N.J.S.A. 54:32B-2 (e) defines "retail sale" as "any sale, lease, or rental ...

docket:	a2609-13
court:	NJ Superior Court Appellate Division
decided:	2015-09-18
status:	unpublished
citation:
Document Size:	31235

48 WILLIAMS TERMITE AND PEST CONTROL, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 590

... State Tax News 31 (March/April 1980), the Director states: N.J.S.A. 54:32B-2(f) [which is the same section which is cited for ...

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

49 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 585

... of the second motor vehicle under the plain language of N.J.S.A. 54:32B-2(oo) and N.J.A.C. 18:24-7.4 ... of the second motor vehicle under the plain language of N.J.S.A. 54:32B-2(oo) and N.J.A.C. 18:24-7.4 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	28150

50 Harry Skaperdas, et al v. Dir, Div of Taxation -- rank: 559

... statutory language imposing personal liability for corporate sales tax liability, N.J.S.A . 54:32B-2(w) and -14, provides a standard for that determination. The ... such corporation in complying with any requirement of this act. . . . [ N.J.S.A. 54:32B-2(w).] The second section relevant to the present inquiry provides ... required to collect sales taxes, such persons being defined under N.J.S.A. 54:32B-2(w) as: [E]very vendor of tangible personal property or ...

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

51 DE SAPIO PROPERTIES SIX INC. v. ALEXANDRIA TOWNSHIP BOARD OF ADJUSTMENT -- rank: 523

... by the Act includes any 'sale, lease, or rental,' see N.J.S.A. 54:32B- 2(e), then the term 'retail' as used in the subject ... retail sale' in the Sales and Use Tax Act, see N.J.S.A. 54:32B-2(e). That definition is unavailing, because it is to be ...

docket:	a5585-15
court:	NJ Superior Court Appellate Division
decided:	2018-08-28
status:	Unpublished
citation:
Document Size:	24811

52 BARRY BIRKENHOLTZ, ET AL VS HARRY SKAPERDAS ET AL -- rank: 198

... circumstances, plaintiffs had "a duty to act" for the corporation. N.J.S.A. 54:32B-2(w). ����With this caveat, we affirm substantially for the reasons ...

docket:	a4569-94
court:	njappellate
decided:	1996-11-22
status:	published
citation:	295 N.J.Super. 293
Document Size:	6497