Search Rutgers Law Library N.J. Court Opinions

16 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 778

... of [a] place of amusement” subject to Sales Tax under N.J.S.A. 54:32B-3(e)(1), and imposed a Sales Tax deficiency assessment. Plaintiff ... that the sale of tokens was a taxable transaction under N.J.S.A. 54:32B-3(e)(1) which imposes Sales Tax on any “admission ... defendant for Sales Tax was based upon the provisions of N.J.S.A. 54:32B-3(e)(1) under which a tax of six percent is ... amusement charges of any type mentioned in subsection (e) of [ N.J.S.A. 54:32B-3] are subject to tax until the contrary is established, and ... constitutes a “place of amusement” within the meaning of N.J.S.A. 54:32B-3(e)(1) and N.J.S.A. 54:32B-2 ... use of a place of amusement” within the meaning of N.J.S.A. 54:32B-(3)(e). I recognize that not all patrons are subject ...

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

17 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 776

... of food and drink in restaurants, as set forth in N.J.S.A. 54:32B-3(a), (b) and (c), “are subject to tax until ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

18 Jervis B. Webb Company v. Director, Division of Taxation -- rank: 768

... regulations issued thereunder are at play in this matter. Generally, N.J.S.A. 54:32B-3(a) imposes a tax upon “[t]he receipts from ... or capital improvement to real property, property or land . . .” N.J.S.A. 54:32B-3(b). In keeping with the statute, N.J.A.C ...

docket:	000054-16
court:	NJ Tax Court
decided:	2019-08-13
status:	Unpublished
citation:
Document Size:	46602

19 Schirmer-National Co. v. Director, Division of Taxation -- rank: 766

... sales tax is applicable only to those services enumerated in N.J.S.A. 54:32B-3(b) - 3(f). Aetna , supra , 16 N.J. Tax at ... A. 54:32B-2 and - 3 L. 1990 , c. 40. N.J.S.A. 54:32B-3(f) specifically provides for a tax on “[t]he ... the burglar... alarm monitoring service, falling within the purview of N.J.S.A. 54:32B-3. [ Id. at 588.] While this court recognizes that the time ...

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

20 Premier Netcomm Solutions, L.L.C. v. Director, Div. of Taxation -- rank: 766

... items. That term was in the pre-2005 version of N.J.S.A. 54:32B-3(c), and was removed from the re-written subsection (which ... we note that the 2005 version of the governing statute, N.J.S.A. 54:32B-3, was enacted several years after [taxpayers’] audit periods. L. 2005 ... As such, we decline to apply the 2005 version of N.J.S.A. 54:32B-3 retroactively. [390 N .J. Super. at 378] (citations and quotation ... of the categories or services enumerated as taxable,” under N.J.S.A. 54:32B-3, and as they “contained substantial information regarding the treatment ... receipts for property or services of any type mentioned in” N.J.S.A. 54:32B-3(a) or (b) or (c), “are subject to tax ...

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

21 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 760

... sale of tangible personal property . . . except as otherwise provided . . . .” N.J.S.A. 54:32B-3(a). 2 The Act further authorizes and 2 “� ... of resales from the definition of “retail sale.” N.J.S.A. 54:32B-3(a); N.J.S.A. 54:32B-2(e). Finally ...

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

22 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 758

... from taxation for reasons such as a capital improvement. See N.J.S.A. 54:32B-3(b)(4). Of note, the auditor also had a column ...

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

23 D.P.S. ACQUISITION CORP. v. DIRECTOR, DIVISION OF TAXATION -- rank: 750

... exempt from sales tax as “garbage removal” pursuant to N.J.S.A. 54:32B-3(b)(4). The Division of Taxation, following an audit and ... the nature of sweeping parking lots, and thus taxable under N.J.S.A. 54:32B-3(b)(4). DPS appealed the determination by timely filing a ... of discarded food stuffs, cans, bottles and the like. I. N.J.S.A. 54:32B-3 provides for the imposition of a tax of 6% upon ... contractual basis for a term not less than 30 days . [N.J.S.A. 54:32B-3(b)(4)(emphasis added).] Thus, the pattern of the statute ... fall within the sales and use tax exemption provided by N.J.S.A. 54:32B-3(b)(4). First, DPS asserts that it is in the ... the plaintiff in this case. It is clear from reading N.J.S.A. 54:32B-3(b)(4) that the legislature sought to include indoor ...

docket:	12549-94
court:
decided:	1997-02-24
status:
citation:	16 N.J. Tax 292
Document Size:	49521

24 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 745

... those are not within the taxing power of the State); N.J.S.A. 54:32B-3(b) (no sales tax on services performed upon certain tangible ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736

25 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 735

... every retail sale of tangible personal property” and specified services. N.J.S.A. 54:32B-3. The “tax is a tax on the customer, not ...

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

26 Joseph Cooperstein v. Div. of Taxation -- rank: 727

... upon retail sales of tangible personal property and certain services. N.J.S.A. 54:32B-3. The purpose of the gross income tax act was to ...

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

27 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 724

... Jersey is subject to tax unless specifically exempt by statute. N.J.S.A. 54:32B-3(a) and N.J.S.A. 54:32B-6. N ...

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

28 John F. Heuer v. Dir, Div of Taxation -- rank: 722

... every retail sale of tangible personal property" in New Jersey. N.J.S.A . 54:32B-3(a). A "compensating" use tax is imposed on property purchased ... would be expressly exempt from the [sales] taxes imposed under [ N.J.S.A . 54:32B-3]. 2 A vessel is not required to be registered under ...

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

29 BURLINGTON COAT FACTORY WAREHOUSE v. DIRECTOR, DIVISION OF TAXATION -- rank: 722

... tax on services associated with the two projects pursuant to N.J.S.A. 54:32B-3, plaintiff filed a refund claim, asserting that, because the system ... N.J. Highway Auth. , 190 N.J. 74 , 86 (2007)). N.J.S.A. 54:32B-3(b) imposes a tax on the "receipts from every sale ... personal property," or "[m]aintaining, servicing or repairing real property." N.J.S.A. 54:32B-3(b)(2) and (4). However, with certain exceptions not applicable ... addition or capital improvement to real property, property or land . . . ." N.J.S.A. 54:32B-3(b)(2)(v). This exemption from taxation, like others, must ... was not entitled to the capital improvement exemption provided by N.J.S.A. 54:32B-3(b)(2)(v). III. In determining whether an "installation of ... services as maintenance, servicing, or repair of real property." See N.J.S.A. 54:32B-3(b)(4) (requiring sales tax to be paid for ...

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

30 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 717

... 1 , at *21 (Tax 2020). During the relevant tax years, N.J.S.A. 54:32B-3 imposed a sales tax on the receipts from every retail ...

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