Search Rutgers Law Library N.J. Court Opinions

1 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 1000

... This case requires that I determine the proper application of N.J.S.A. 54:32B-14.1b, which provides an exemption from the New Jersey Sales ... by an eligible person other than a co-generation facility. [ N.J.S.A. 54:32B-14.1b (emphasis added).] The key words from the quoted statute ... the facts, then discusses the history of the enactment of N.J.S.A. 54:32B-14.1 by L. 1997, c. 162. I then discuss each ... gas. Plaintiff challenges a determination made by the Director that N.J.S.A. 54:32B-14.1 ( L. 1997, c. 162, § 34) directs a calculation ... calculating base level volume. II. 3 On July 14 , 1997 N.J.S.A. 54:32B-14.1 was enacted, to be effective January 1, 1998. L ... J. Reg. 5029(b). In the notice, the Director described N.J.S.A. 54:32B-14.1 and the requirements of eligibility for the relief ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

2 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 976

... in New Jersey, but they failed to do so. Under N.J.S.A. 54:32B-14(b), which imposes liability on the customer for taxes not ...

docket:	00051-99
court:
decided:	2001-01-04
status:
citation:	19 N.J. Tax 246
Document Size:	75690

3 KennethHudacko v. Director, Division of Taxation -- rank: 835

... N.J. Tax 328 , 334 (App. Div. 1999). Pursuant to N.J.S.A. 54:32B-14(b), a purchaser who does not pay sales tax to ... from the date the tax was required to be paid. N.J.S.A. 54:32B-14(b). Here, the use tax should have been paid by ... The record indicates that plaintiff failed to do so. Under N.J.S.A. 54:32B-14(b), the buyer has a “duty to file a ... directly to the Director, the plaintiff failed to do so. N.J.S.A. 54:32B-14(b). It was plaintiff’s failure to comply with his ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677

4 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 820

... of persons required to collect sales tax is established in N.J.S.A. 54:32B-14(a). That statute provides “[e]very person required to ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

5 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 797

... for the tax imposed, collected, or required to be collected. N.J.S.A. 54:32B-14(a). Moreover, the Sales and Use Tax Act explicitly recognizes ...

docket:	08717-06
court:
decided:	2008-04-03
status:
citation:
Document Size:	63233

6 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 728

... collected or required to be collected under this act.” N.J.S.A. 54:32B-14. The person required to collect the sales and use tax ... is not supported by the clear language of the statute. N.J.S.A. 54:32B-14 imposes personal liability for the SUT upon “every person ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

7 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 728

... the purchase price of the tangible personal property or service." N.J.S.A. 54:32B-14(e). 1 In 1996, plaintiffs each entered into such a ... City of Camden , plaintiffs here were charged with knowledge that N.J.S.A. 54:32B-14(e) mandated that "[a]ll sellers of energy or utility ... an "exceptional amount of due diligence." With the enactment of N.J.S.A. 54:32B-14(e), the Legislature gave notice that sales tax would be ...

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

8 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 728

... the purchase price of the tangible personal property or service." N.J.S.A. 54:32B-14(e). 1 In 1996, plaintiffs each entered into such a ... City of Camden , plaintiffs here were charged with knowledge that N.J.S.A. 54:32B-14(e) mandated that "[a]ll sellers of energy or utility ... an "exceptional amount of due diligence." With the enactment of N.J.S.A. 54:32B-14(e), the Legislature gave notice that sales tax would be ...

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

9 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 728

... the purchase price of the tangible personal property or service." N.J.S.A. 54:32B-14(e). 1 In 1996, plaintiffs each entered into such a ... City of Camden , plaintiffs here were charged with knowledge that N.J.S.A. 54:32B-14(e) mandated that "[a]ll sellers of energy or utility ... an "exceptional amount of due diligence." With the enactment of N.J.S.A. 54:32B-14(e), the Legislature gave notice that sales tax would be ...

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

10 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 716

... paid, self-assessed or collected and remitted from a customer. N.J.S.A. 54:32B-14(b) authorizes the remittance of otherwise unpaid sales tax. The ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

11 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 716

... 6 and a liability for sales tax on "purchases" under N.J.S.A. 54:32B- 14(b). The schedule of liabilities attached to the assessment notice ... of the date the tax was required to be paid. [ N.J.S.A. 54:32B-14(b).] Under the Act, sales tax is due on receipts ...

docket:	06294-96
court:
decided:	1998-01-21
status:
citation:	17 N.J. Tax 331
Document Size:	96692

12 Joseph Cooperstein v. Div. of Taxation -- rank: 716

... January 1989 to June 30, 1989 within the purview of N.J.S.A. 54:32B-14 and -2(w) with respect to sales taxes and N ... this act and any member of a partnership . [Emphasis added] N.J.S.A. 54:32B-14 then imposes personal liability "for the tax imposed, collected or ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123

13 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 713

... of the taxes assessed against the plaintiff. See, e.g. , N.J.S.A. 54:32B-14(a) (providing that every person required to collect any sales ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

14 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 693

... the customer would have an obligation to pay as well. N.J.S.A. 54:32B-14(b). This is an independent obligation, distinct from that of ...

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

15 ATLANTIC CITY SHOWBOAT, INC. v. DIRECTOR -- rank: 690

... purchase price of the tangible personal property or service.” N.J.S.A. 54:32B-14(e). Accordingly, sales tax does not appear as a separate ...

docket:	00036-07
court:
decided:	2012-01-24
status:
citation:
Document Size:	82090