Search Rutgers Law Library N.J. Court Opinions

1 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... constitute "buses," thereby qualifying them for a tax exemption under N.J.S.A. 54:32B-8.28. As a consequence, after adjustments, a total assessment was levied ... a written opinion which concluded, as had the conferee, that N.J.S.A. 54:32B-8.28's exemption from payment of SUT for "buses" did not ... charter service. The court rejected Air Brook's argument that N.J.S.A. 54:32B-8.28 should be read in pari materia with definitions contained in ... to the contention that the term 'bus' as used in N.J.S.A. 54:32B-8.28 was intended by the Legislature to incorporate the meaning of ... that the vehicles at issue constituted buses for purposes of N.J.S.A. 54:32B-8.28. As we have previously noted, the Division of Taxation and the Tax Court rejected Air Brook's position. III. N.J.S.A. 54:32B-8.28 provides: Receipts from sales of buses for public passenger ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467