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16 Saulwil, Inc. v. Director, Div. of Taxation -- rank: 714

... property or services for which sales tax was not collected. N.J.S.A. 54:32B-6. This is why the tax rate is the same. Ibid ...

docket:	014062-20
court:	NJ Tax Court
decided:	2017-01-26
status:	unpublished
citation:
Document Size:	52095

17 WILLIAM R. HUFF AND SAMURAI, LLC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 705

... Boat. At the time, the statutory use tax rate under N.J.S.A. 54:32B-6, a provision of the New Jersey Sales and Use Tax ... appeal. The statutory authority for imposition of use tax is N.J.S.A. 54:32B-6. The provisions of the statute pertinent to the issues before ... for such property or for the use of such property . . . . [ N.J.S.A. 54:32B-6.] The six percent use tax rate was identical to the ... 3. 1 The term “use,” as appearing in N.J.S.A. 54:32B-6, is defined, in pertinent part, as constituting “the exercise ...

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

18 Sandy Smith v. Director, Div. of Taxation -- rank: 692

... New Jersey of any tangible personal property purchased at retail. N.J.S.A. 54:32B-6. The tax is “on the exercise of a right ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977

19 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 666

... State . . . of any tangible personal property purchased at retail. . . .” N.J.S.A. 54:32B-6. “Retail Sale” is defined in pertinent part as � ...

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

20 GNOC, CORP. t/a THE GRAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 641

... in 1981, and subsequently amended in 1986 and 1988. See N.J.S.A. 54:32B-6 will be imposed upon the "cost" of a meal. For ... provision of complimentary meals. However, a use tax pursuant to N.J.S.A. 54:32B-6 will be imposed upon the "cost" of a meal. For ...

docket:	a4045-97
court:	njappellate
decided:	2000-02-25
status:	published
citation:	<a href=
Document Size:	28924

21 SUTTON WAREHOUSING INC. V. DIRECTOR, N.J. DIVISION OF TAXATION -- rank: 618

... Court. See N.J.S.A. 54:32B-3 and N.J.S.A. 54:32B-6 and plaintiff's privilege of doing business and employing or ...

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

22 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 592

... in this state for which use tax would be due. N.J.S.A. 54:32B-6. Rather, the audit was of vendor transactions in which tax ...

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

23 QUEST DIAGNOSTICS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 573

... Prior to its recent amendment increasing the tax to 7%, N.J.S.A. 54:32B-6 provides for a compensating "use tax" upon the purchase price ... and supplementing L. 1966, c. 30, effective July 15, 2006). N.J.S.A. 54:32B-6 provides, in pertinent part: Unless property or services have already ...

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

24 OF ALPHA I, INC., Plaintiff v. ROBERT K. THOMPSON, DIRECTOR, <br -- rank: 535

... the Director of the Division of Taxation (Division) pursuant to N.J.S.A. 54:32B-6 for $l34.30 plus interest due in the use tax ...

docket:	00373-99
court:
decided:	2000-06-13
status:
citation:	19 N.J. Tax 53
Document Size:	27719

25 LANCO, INC. v. DIRECTOR, Division of Taxation, -- rank: 516

... taxable, when a sales tax has not been collected. See N.J.S.A. 54:32B-6. The litigation concerning mail-order vendors deals with the use ...

docket:	05329-97
court:
decided:	2003-10-23
status:
citation:	21 N.J. Tax 200
Document Size:	66048

26 RANDOM HOUSE, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 483

... Hill, a book publisher, was subject to use tax under N.J.S.A. 54:32B-6 on the cost of books donated by it to charitable ...

docket:	06262-03
court:
decided:	2005-09-13
status:
citation:
Document Size:	52879