Search Rutgers Law Library N.J. Court Opinions

1 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 1000

... N.J.A.C. 18:24-1.1. Pursuant to N.J.S.A. 54:32B-10(a), “receipts from any sale of a motor vehicleâ ... the information required to meet the motor vehicle exemption under N.J.S.A. 54:32B-10(a) and is used to report the sales tax exemption ...

docket:	014517-15
court:	NJ Superior Court Appellate Division
decided:	2023-08-25
status:	Unpublished
citation:
Document Size:	48489

2 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 1000

... shall be liable for the payment of the sales tax. [N.J.S.A. 54:32B-10(a).] This provision, as well as more general statutory exemptions ... above cited regulation correlates directly to the exemption provided under N.J.S.A. 54:32B-10. Subsection (c) of the regulation correlates directly to the Actâ ... to retail sales of motor vehicles is set forth in N.J.S.A. 54:32B-10, which is explicitly limited to non-resident purchasers. As Taxpayer ...

docket:	13111-16
court:	NJ Tax Court
decided:	2019-01-28
status:	Published
citation:
Document Size:	30635

3 JOSEPH FURMATO v. STATE OF NEW JERSEY -- rank: 874

... 54:32B-1 to -36. In particular, the case involves N.J.S.A. 54:32B-10(a), a provision exempting receipts from the sale of motor ... on the purchase of his automobile as a nonresident under N.J.S.A. 54:32B-10(a). Alternatively, he contends that he is not liable for ... Mr. Furmato does not meet the requirements for exemption under N.J.S.A. 54:32B-10(a) and owes the full amount of sales tax, $1 ... unless that property is exempted under some other statutory provision. N.J.S.A. 54:32B-10(a) is an exemption provision and reads as follows: Receipts ... provisions are silent as to what constitutes a "nonresident" under N.J.S.A. 54:32B-10(a)(1) and as to what constitutes a "permanent place of abode" under N.J.S.A. 54:32B-10(a)(2). N.J.S.A. 54:32B-24, ...

docket:	07210-94
court:
decided:	1996-07-24
status:
citation:	16 N.J. Tax 10
Document Size:	31464