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1 WILLIAM R. HUFF AND SAMURAI, LLC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... tax imposed under the “Sales and Use Tax Act” . . . . [ N.J.S.A. 52:27H-80.] Although this statute refers to the “tax imposed under ... primarily for the purpose of catalogue or mail order sales. [ N.J.S.A. 52:27H-80.] The Director has promulgated regulations which incorporate the foregoing statutory ... for the fifty percent exemption from sales tax provided in N.J.S.A. 52:27H-80. I find and conclude that the Director’s uncontested position ... not qualify for a reduced sales tax rate pursuant to N.J.S.A. 52:27H-80, the imposition of use tax at a six percent rate ... the sales tax rate to three percent is described in N.J.S.A. 52:27H-80 as an “exemption.” Plaintiffs, therefore, have the burden ...

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