Search Rutgers Law Library N.J. Court Opinions

61 RICHARD and LISA SOGNESS v. DIRECTOR, DIVISION OF TAXATION -- rank: 511

... the receipts from every retail sale of tangible personal property. N.J.S.A. 54:32B-3(a). The Sales and Use Tax Act also imposes a ...

docket:	01361-09
court:
decided:	2010-04-13
status:
citation:
Document Size:	21560

62 GREATER WILDWOOD HOTEL MOTEL ASSOCIATION v. MAUREEN ADAMS -- rank: 508

... or rooms in a hotel subject to taxation pursuant to [N.J.S.A. 54:32B-3(d)]. A-0537-09T3 4 A 'hotel' is defined in ...

docket:	a0537-09
court:	superior court appellate division
decided:	2010-08-26
status:	unpublished
citation:
Document Size:	17633

63 LABOR READY NORTHEAST, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 501

... It maintains that it is asking the court to interpret N.J.S.A. 54:32B-3(b) and find that since the statute does not enumerate ... of Labor Ready’s individual worker or whether the statute ( N.J.S.A. 54:32B-3(b)) addresses only the services provided by a taxpayer (here ...

docket:	00359-10
court:
decided:	2011-01-04
status:
citation:
Document Size:	40658

64 TRUMP PLAZA ASSOCIATES t/a Trump Plaza Hotel and Casino v. Director, Division of Taxation -- rank: 501

... specifically exempted from the six percent "retail" sales tax of N.J.S.A. 54:32B-3 beginning July 1, 19980 and until July 1, 1990. See ...

docket:	07935-96
court:
decided:	1998-01-21
status:
citation:	17 N.J. Tax 327
Document Size:	24101

65 TOYS R US, INC., VS DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 380

... tangible personal property, except as otherwise provided in this act." N.J.S.A. 54:32B-3. However, an exception is made for identification and price labels ...

docket:	a0817-95
court:	njappellate
decided:	1997-04-29
status:	published
citation:	300 N.J.Super. 163
Document Size:	18035

66 QUEST DIAGNOSTICS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 370

... two sections of the Sales and Use Tax Act, specifically, N.J.S.A. 54:32B-3, which imposes the tax, and N.J.S.A. 54 ...

docket:	A0901-04
court:	NJ Superior Court Appellate Division
decided:	2006-08-02
status:	published
citation:
Document Size:	39397

67 GEMINI RESTORATION INC v. DIRECTOR, OF TAXATION -- rank: 308

... enumerated services." Newman , supra , 14 N.J. Tax at 316. N.J.S.A. 54:32B-3(b)(4) levies SUT for services rendered in: Maintaining, servicing ...

docket:	a1343-10
court:	NJ Superior Court Appellate Division
decided:	2012-03-05
status:	unpublished
citation:
Document Size:	21748