Search Rutgers Law Library N.J. Court Opinions

1 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... used the term “purchased” in the exemption provision of N.J.S.A. 54:32B-11(2), the court must attach the same broad meaning to ...

docket:	00161-07
court:
decided:	2010-06-14
status:
citation:
Document Size:	65417

2 LADY FRANCES V, LLC v. DIRECTOR, DIVISION OF TAXATION, -- rank: 882

... where they use property solely in interstate or foreign commerce. N.J.S.A. 54:32B-11(2). The statute provides that the compensating use tax shall ... State of property in such employment, trade, business or profession. [ N.J.S.A. 54:32B-11(2)(emphasis supplied); see also Swensen , supra , 12 N.J ... in interstate commerce’ to enjoy the tax-exempt status [under N.J.S.A. 54:32B-11(2)] it currently seeks. ” Swensen , supra , 12 N.J ... is not exempt from use tax. The exemption provided by N.J.S.A. 54:32B-11 uses the word “entirely,” which is defined as ... which prevents plaintiff from claiming exemption from taxation pursuant to N.J.S.A. 54:32B-11. Other states have come to similar conclusions. In determining whether ...

docket:	08629-07
court:
decided:	2009-03-06
status:
citation:
Document Size:	55754

3 John F. Heuer v. Dir, Div of Taxation -- rank: 849

... 6, that its use was exempt from use tax under N.J.S.A . 54:32B-11(3) and that the vessel was used in New Jersey ... of the vessel is exempt from use tax pursuant to N.J.S.A . 54:32B-11(3) and the casual sale exemption provided by N.J ... an exempt casual sale, the use tax exemption contained in N.J.S.A . 54:32B-11(3) is not applicable. 1 II . Transient Use of the ... and granting Director's cross-motion for summary judgment. 1 N.J.S.A . 54:32B-11(3) in pertinent part provides: The following uses of property ...

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

4 Estate of Roy Swensen, etc, et al. v. Dir, Div of Tax -- rank: 836

... used the vessel solely in interstate commerce. Taxpayers argue that N.J.S.A . 54:32B-11(2) exempts non-residents from imposition of use tax because ... bona fide , it is not exempt from use tax under N.J.S.A . 54:32B-11(2). Director contends that N.J.S.A . 54:32B-11(2) exempts the use of tangible personal property by a ... exemption from the imposition of use tax for non-residents. N.J.S.A . 54:32B-11(2) states that compensating use tax shall not apply: [i ... falls within the statutory exemption for non-residents provided by N.J.S.A . 54:32B-11(2). Specifically, Lady Swensen Corporation must demonstrate that it was ...

docket:	03095-90
court:
decided:	1992-09-22
status:
citation:	12 N.J. Tax 558
Document Size:	56052

5 Adamar of New Jersey t/a Tropworld Casino and Entertainment Resort v. Director, Division of Taxation -- rank: 812

... component part of a product produced for sale.” Compare N.J.S.A. 54:32B-11(4) with New York Tax Act §1118(4) (McKinney ... New Jersey Tax Court has held that the exemption under N.J.S.A. 54:32B-11(4) “contemplates the sale of a product ... [and] does ...

docket:	05059-96
court:
decided:	1997-10-01
status:
citation:	17 N.J. Tax 80
Document Size:	95403