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 Results for ("N.J.S.A. 54:32b-3")   31 to 45 of 67 results. Run time: 0.554 seconds | Search time: 0.551 seconds    
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31 AETNA BURGLAR & FIRE ALARM COMPANY v. DIRECTOR -- rank: 717
... Services are subject to sales tax only if enumerated in N.J.S.A. 54:32B-3(b) through (f). Newman v. Director, Div. of Taxation, 14 ... to N.J.S.A. 54:32B-2 and -3. N.J.S.A. 54:32B-3(f) specifically provides for a tax on “[t]he ... whether they fall within the penumbra of services taxable under N.J.S.A. 54:32B-3. In N.J.S.A. 54:34B-2 (cc) the ...
docket: 09530-95
court:
decided: 1997-05-15
status:
citation: 16 N.J. Tax 584
Document Size: 33691
32 KennethHudacko v. Director, Division of Taxation -- rank: 709
... in New Jersey, unless express exemption is afforded under statute. N.J.S.A. 54:32B-3. Specifically, the sales tax is imposed on the receipts of every retail sale of tangible personal property. N.J.S.A. 54:32B-3(a). The ‘use tax’ component, of the Sales and ... did not pay Sales and Use Tax as required under N.J.S.A. 54:32B-3(a). It is further undisputed that although plaintiff was required ...
docket: 15082-14
court: New Jersey Tax Court
decided: 0000-00-00
status:
citation:
Document Size: 42677
33 SCHWEITZER-MAUDUIT INTERNATIONAL, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 704
... and failed to prove its entitlement to exemption pursuant to N.J.S.A. 54:32B-3(b)(2)(v)." She also noted in her amplified decision ...
docket: a3946-11
court: NJ Superior Court Appellate Division
decided: 2013-04-30
status: unpublished
citation:
Document Size: 44832
34 LABOSSIERE ASSOCIATES INC v. INDEPENDENCE HARBOR I CONDOMINIUM ASSOCIATION INC -- rank: 670
... that 'apart from the carpet, which is specifically excluded by [N.J.S.A. 54:32B-3(b)(2)(v)], the 3 A ST-8 Form is ... 5 N.J. Tax 431, 439-40 (Tax 1983) (citing N.J.S.A. 54:32B-3(b)(2)(v)). A-0207-19 9 chattels became fixtures ... personal property' or '[m]aintaining, servicing[,] or repairing real property.' N.J.S.A. 54:32B- 3(b)(2), (4). Services connected with the installation of tangible ... addition or capital improvement to real property, property or land.' N.J.S.A. 54:32B-3(b)(2)(v). Similarly, services that maintain, service, A-0207 ... or improv[e] the real property by a capital improvement.' N.J.S.A. 54:32B-3(b)(4). These exemptions, like others, must 'be strictly construed ...
docket: a0207-19
court: NJ Superior Court Appellate Division
decided: 2021-02-12
status: Unpublished
citation:
Document Size: 49619
35 BUBBLES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 668
... we note that the 2005 version of the governing statute, N.J.S.A. 54:32B-3, was enacted several years after Campo's and Bubbles' audit ... as long as the items are sold without eating utensils. N.J.S.A. 54:32B-3(c)(3)(C)(A). No one seriously argues that the ... As such, we decline to apply the 2005 version of N.J.S.A. 54:32B-3 retroactively. The version of N.J.S.A. 54:32B-3 that was in effect during Campo's and Bubbles' audit ...
docket: a6078-04
court: njappellate
decided: 2007-02-08
status: published
citation: 23 N.J. Tax 370
Document Size: 70545
36 ANDREW LAURA BOTWIN, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 668
... the receipt from every retail sale of tangible personal property. N.J.S.A. 54:32B-3(a). Motor vehicles are tangible personal property, and transactions involving ... case, there were two separate, taxable events by law. See N.J.S.A. 54:32B-3(a). The Botwins were taxed for the purchase of Truck ... taxes paid. Therefore, there was no impermissible double taxation under N.J.S.A 54:32B-3. CONCLUSION For all of the foregoing reasons, the Director’s ...
docket: 13411-19
court: NJ Tax Court
decided: 2021-02-23
status: Published
citation:
Document Size: 30443
37 PARRILLO, J.A.D.<P -- rank: 668
... we note that the 2005 version of the governing statute, N.J.S.A. 54:32B-3, was enacted several years after Campo's and Bubbles' audit ... as long as the items are sold without eating utensils. N.J.S.A. 54:32B-3(c)(3)(C)(A). No one seriously argues that the ... As such, we decline to apply the 2005 version of N.J.S.A. 54:32B-3 retroactively. The version of N.J.S.A. 54:32B-3 that was in effect during Campo's and Bubbles' audit ...
docket: a5384-04
court: njappellate
decided: 0000-00-00
status: published
citation: 23 N.J. Tax 370
Document Size: 70192
38 Xpedite Systems, Inc. v. Director, Division of Taxation -- rank: 665
... dispute that Xpedite collects sales tax from its customers under N.J.S.A. 54:32B- 3.12 The auditor accepted Xpedite’s reporting based on the ...
docket: 018847-10
court: NJ Tax Court
decided: 2018-09-05
status: Unpublished
citation:
Document Size: 62104
39 L and L OIL SERVICE, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 650
... the statute's coverage. 96 N.J. 147, 153 (1984).      N.J.S.A. 54:32B-3 provides, in pertinent part:         There is imposed and there shall ... has been established here as a sale for resale under N.J.S.A. 54:32B-3(b). VI.      N.J.S.A. 58:10A-21 et ... contractual basis for a term not less than thirty days...." N.J.S.A. 54:32B-3. Thus, L & L's reliance on these cases is misplaced ...
docket: a3386-99
court: njappellate
decided: 2001-06-26
status: published
citation: 19 N.J. Tax 390
Document Size: 31212
40 Spencer Gifts, LLC v. Director, Division of Taxation -- rank: 647
... on the location where delivery is taken by the purchaser. ( N.J.S.A. 54:32B-3.1; 3.2; 3.3; 3.4) [http://www/nj ...
docket: 012530-15
court: NJ Tax Court
decided: 2018-09-06
status: Unpublished
citation:
Document Size: 34424
41 Sandy Smith v. Director, Div. of Taxation -- rank: 645
... the receipts from every retail sale of tangible personal property. N.J.S.A. 54:32B-3(a). Use tax, on the other hand, is imposed on ...
docket: 00143-13
court: NJ Tax Court
decided: 2015-04-13
status: unpublished
citation:
Document Size: 32977
42 JOSEPH FURMATO v. STATE OF NEW JERSEY -- rank: 642
... Act, N.J.S.A. 54:32B-1 to -36. N.J.S.A. 54:32B-3 imposes a six percent sales tax on the receipts from ... not be subject to the retail sales tax imposed under ... [ N.J.S.A. 54:32B-3], despite the taking of physical possession by the purchaser within ... require to assure proper administration of the tax imposed [under N.J.S.A. 54:32B-3], and (5) will not house, moor, base or otherwise place ...
docket: 07210-94
court:
decided: 1996-07-24
status:
citation: 16 N.J. Tax 10
Document Size: 31464
43 UPS OASIS SUPPLY CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 642
... IBM and, therefore, not subject to sales or use tax. N.J.S.A. 54:32B-3(a) imposes sales tax on the receipts “from every ... any type mentioned in subsections (a), (b) and (c) of [N.J.S.A. 54:32B-3] . . . are subject to tax until the contrary is established, and ...
docket: 05150-04
court:
decided: 2007-03-09
status:
citation:
Document Size: 59378
44 DANIEL H. KRAMER v. DIRECTOR, DIVISION OF TAXATION -- rank: 627
... be vacated. The basis * for plaintiff’s exemption claim is N.J.S.A. 54:32B-3(b)(2)(iv), a provision of the New Jersey Sales ... the sales tax assessment was adjusted to that date. 2 N.J.S.A. 54:32B-3(b)(2)(iv) was amended by L. 2006, c. 44 ...
docket: 08707-05
court:
decided: 2008-05-23
status:
citation:
Document Size: 34110
45 Estate of Roy Swensen, etc, et al. v. Dir, Div of Tax -- rank: 611
... every retail sale of tangible personal property in this state. N.J.S.A . 54:32B-3(a). A "compensating" use tax is imposed on tangible personal ...
docket: 03095-90
court:
decided: 1992-09-22
status:
citation: 12 N.J. Tax 558
Document Size: 56052
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