Search Rutgers Law Library N.J. Court Opinions

46 N.IOAKIMIDIS, LLC, and STELLA'S PIZZA, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 609

... the customer.' N.J.S.A. 54:32B- 12(b). 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). 8 A-1978-16T1 Generally, we ...

docket:	a1978-16
court:	New Jersey Superior Court Appellate Division
decided:	2018-07-17
status:
citation:
Document Size:	18210

47 GNOC, Corp. t/a The Grand v. Director, Division of Taxation -- rank: 606

... of alcoholic beverages were subject to sales tax pursuant to N.J.S.A. 54:32B-3, section 8.2, on which GNOC relies, excluded alcoholic beverages ...

docket:	a-35-00
court:	njsupreme
decided:	2001-04-03
status:
citation:	167 N.J. 62
Document Size:	26329

48 WILLIAMS TERMITE AND PEST CONTROL, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 604

... Only sales of specifically enumerated services are subject to tax. N.J.S.A. 54:32B-3(b). Exterminating services are subject to tax. N.J.S.A. 54:32B-3(b)(4). The parties agreed at oral argument that the ... vehicles is subject to sales tax in this state under N.J.S.A. 54:32B-3(b)(2). Accordingly, an extended warranty or continuous protection plan ...

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

49 WILLIAM R. HUFF AND SAMURAI, LLC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 601

... was identical to the sales tax rate then imposed by N.J.S.A. 54:32B-3. 1 The term “use,” as appearing in N ...

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

50 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 598

... personal property, except as otherwise provided by the Act itself. N.J.S.A. 54:32B-3(a). The Act also imposes a use tax for � ...

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

51 MILLWORK INSTALLATION, INC. v. STATE OF NEW JERSEY -- rank: 591

... because it constituted a capital improvement to real property. See N.J.S.A. 54:32B-3(a)(4). On February 25, 2010, plaintiff filed a motion ...

docket:	16329-09
court:
decided:	2010-07-16
status:
citation:
Document Size:	34876

52 CARGILL MEAT SOLUTIONS, CORP., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 573

... avoid pyramiding. Metpath, 96 N.J. at 151 . See also N.J.S.A. 54:32B-3(b). Here, the litter fee is not upon the ultimate ...

docket:	08146-18
court:	NJ Tax Court
decided:	2020-03-12
status:	Published
citation:
Document Size:	35826

53 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 557

... was imposed on the sale of utility services, including electricity. N.J.S.A. 54:32B-3(b)(7); P.L. 1997, c. 162. Electricity purchased under ...

docket:	a5890-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46627

54 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 557

... was imposed on the sale of utility services, including electricity. N.J.S.A. 54:32B-3(b)(7); P.L. 1997, c. 162. Electricity purchased under ...

docket:	a5891-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46644

55 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 557

... was imposed on the sale of utility services, including electricity. N.J.S.A. 54:32B-3(b)(7); P.L. 1997, c. 162. Electricity purchased under ...

docket:	a5892-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:	25 N.J.Tax 555
Document Size:	46728

56 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 555

... in this case there were two separate, taxable events under N.J.S.A. 54:32B-3(a), and they were reimbursed for taxes paid for the ... in this case there were two separate, taxable events under N.J.S.A. 54:32B-3(a), and they were reimbursed for taxes paid for the ...

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

57 PAUL AUGE, Appellant v. NEW JERSEY DEPARTMENT OF CORRECTIONS, Respondent. -- rank: 552

... of most commodities in stores outside the prison system. See N.J.S.A. 54:32B-3. Thus, the surcharge may be properly viewed as simply a ...

docket:	a3472-98
court:	njappellate
decided:	2000-01-03
status:	published
citation:	327 N.J.Super. 256
Document Size:	28089

58 STATE OF NEW JERSEY v. LARRY BARASCH -- rank: 542

... subject to the sales tax and paid by the customer. N.J.S.A. 54:32B-3. When dealing with a failure to collect the tax, as ...

docket:	a6361-02
court:	njappellate
decided:	2001-11-21
status:	published
citation:	372 N.J. Super. 355
Document Size:	36665

59 SUTTON WAREHOUSING INC. V. DIRECTOR, N.J. DIVISION OF TAXATION -- rank: 532

... determination by filing a complaint with the Tax Court. See N.J.S.A. 54:32B-3 and N.J.S.A. 54:32B-6 and plaintiff ...

docket:	a1997-95
court:	njappellate
decided:	1996-05-31
status:	published published
citation:	290 N.J.Super. 686
Document Size:	29780

60 BLUE DIAMOND DISPOSAL, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 516

... and, thus, is not subject to a sales tax under N.J.S.A. 54:32B-3 (1997) (amended 2006) (emphasis added).] The Director promulgated specific regulations ...

docket:	a6203-04
court:	njappellate
decided:	2007-08-02
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	38690