Search Rutgers Law Library N.J. Court Opinions

1 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 1000

... 32B-2(e). Additionally, the casual sale exemption found in N.J.S.A. 54:32B-8.6 by its own terms does not apply to the purchase ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

2 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 977

... any other statutes, whereas other SUT Act exemptions do. See N.J.S.A. 54:32B-8.6 (referring to the definition of "manufactured home" in N.J ...

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status:	unpublished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

3 ATLANTIC CITY SHOWBOAT, INC. v. DIRECTOR -- rank: 918

... from another statute, it has done so expressly. For example, N.J.S.A. 54:32B-8.6, which exempts from the sales tax certain casual sales of ...

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

4 John F. Heuer v. Dir, Div of Taxation -- rank: 819

... transaction was a casual sale exempt from sales tax under N.J.S.A . 54:32B-8.6, that its use was exempt from use tax under N ... 32B-11(3) and the casual sale exemption provided by N.J.S.A . 54:32B-8.6. He argues that the seller of the vessel, the United ... years at issue. N.J.S.A . 54:32B-6. N.J.S.A . 54:32B-8.6 provides in pertinent part: Receipts from casual sales...except as ... under the Boat Act and thus would be exempt under N.J.S.A . 54:32B-8.6 if the sale qualified as a casual sale. Casual sale ...

docket:	07465-91
court:
decided:	1992-06-03
status:
citation:	12 N.J. Tax 443
Document Size:	32612