Search Rutgers Law Library N.J. Court Opinions

1 Jervis B. Webb Company v. Director, Division of Taxation -- rank: 1000

... entitled to an exemption from sales/use tax pursuant to N.J.S.A. 54:32B-8.22 on the materials and supplies included in the product it ... that plaintiff is not entitled to an exemption pursuant to N.J.S.A. 54:32B-8.22 because it did not perform the work as part of ... before this court, the legislative purpose for the exemption of N.J.S.A. 54:32B-8.22 has not been demonstrated by plaintiff relative to the materials ... to the plain language of the regulation. Plaintiff cites to N.J.S.A. 54:32B-8.22 which provides an exemption from the sales tax for � ... a)(3). Plaintiff’s entitlement to exemption is founded on N.J.S.A. 54:32B-8.22. There the Legislature provided an exemption where the materials purchased ... Id. at 101. Further, [t]he obvious legislative purpose of [N.J.S.A. 54:32B-8.22] is to complement [N.J.S.A. 54:32B- ...

docket:	000054-16
court:	NJ Tax Court
decided:	2019-08-13
status:	Unpublished
citation:
Document Size:	46602

2 SODEXHO OPERATIONS, LLC, a Delaware Limited Liability Company, successor by merger to SODEXHO USA, INC., a Massachusetts corporation, Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 935

... contractor in making the purchases and qualifies for exemption under N.J.S.A. 54:32B-8.22 (providing an exemption from sales and use tax for purchases ... J.S.A. 54:32B-2(e)(2). However, under N.J.S.A. 54:32B-8.22, sales to contractors or repairmen of materials or supplies, for ... as a contractor exempt from sales and use taxation under N.J.S.A. 54:32B-8.22. This statute, in relevant part, provides an exemption for: [r ... of this statute. The purpose of the exemption granted by N.J.S.A. 54:32B-8.22 has been described as follows: The obvious legislative purpose of ... ” Id. at 61. I reject Sodexho’s contentions under N.J.S.A. 54:32B-8.22 as to furniture purchases for the SFMC employee dining room ... term. Sodexho’s claim of a contractor’s exemption under N.J.S.A. 54:32B-8.22 as to its purchases of materials for cafeteria renovations ...

docket:	01793-01
court:
decided:	2003-08-13
status:
citation:	21 N.J. Tax 24
Document Size:	151438

3 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 605

... under the ‘Sales and Use Tax Act.’” N.J.S.A. 54:32B-8.22(a). Exempt organizations include political subdivisions. N.J.S.A ...

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