Search Rutgers Law Library N.J. Court Opinions

1 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... all, a tax on the customer, not on the vendor. N.J.S.A. 54:32B-12(a). Further, “it shall be presumed that all receipts ... the person required to collect tax or the customer.” N.J.S.A. 54:32B-12(b). The taxpayer has the burden of proving that its ...

docket:	05483-02
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 251
Document Size:	79813

2 STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 947

... with another section of the Sales and Use Tax Act, N.J.S.A. 54:32B-12(b), which provides in pertinent part as follows: For the ... be made directly to the director by the permit holder. [ N.J.S.A. 54:32B-12(b).] Plaintiff argues that section 12(b) imposes obligations on ... sale shall be deemed a taxable sale at retail.” N.J.S.A. 54:32B-12(b). The section imposes a similar obligation on a vendor ... made directly to the director by the permit holder.” N.J.S.A. 54:32B-12(b). Based on the simultaneous amendments to sections 2(w ... impose tax and provide effective methods for its collection, see N.J.S.A. 54:32B-12(b) (stating a purpose “to prevent evasion of the ... tax pursuant to the provisions of the first sentence of N.J.S.A. 54:32B-12(b). A vendor may not avoid collection of sales ...

docket:	05828-99
court:
decided:	2001-05-29
status:
citation:	19 N.J. Tax 461
Document Size:	34707

3 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 917

... the person required to collect tax or the customer.” N.J.S.A. 54:32B-12(b). Plaintiff here is a “person required to collect ... it is reported and turned over to the State. See N.J.S.A. 54:32B-12(a) (“The tax shall be paid to the person ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

4 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 870

... as a trustee for and on account of the State. N.J.S.A. 54:32B-12(a). Defendants argue that plaintiff’s attempt to obtain a ... the person required to collect tax or the customer.” N.J.S.A. 54:32B-12(b). In other words, where there is doubt, the vendor ... it as trustee for and on account of the State, N.J.S.A. 54:32B-12(a), and is personally liable for the tax imposed, collected ... trustee, but only for and on account of the State. N.J.S.A. 54:32B-12(a). Every person required to collect sales tax must register ...

docket:	08717-06
court:
decided:	2008-04-03
status:
citation:
Document Size:	63233

5 ENGLISH SEWAGE DISPOSAL, INC v. DIRECTOR DIVISION OF TAXATION -- rank: 814

... are presumptively subject to tax until the contrary is established. N.J.S.A. 54:32B-12(b). In other words, "[t]axation is the rule; exemption ... taxpayer bears the burden of establishing eligibility for an exemption. N.J.S.A. 54:32B-12(b). See also L & L Oil , supra , 340 N.J ... such as those at issue here are subject to tax, N.J.S.A. 54:32B-12(b); taxpayers bear the burden of establishing otherwise, L & L ... taxpayer bears the burden of establishing eligibility for an exemption, N.J.S.A. 54:32B-12(b). In analyzing whether a taxpayer's receipts qualify for ... plaintiff's burden to establish eligibility for an exemption, see N.J.S.A. 54:32B-12(b), plaintiff's response to the Division's motion for ...

docket:	a4539-10
court:	NJ Superior Court Appellate Division
decided:	2012-04-25
status:	unpublished
citation:
Document Size:	56134

6 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 802

... other than for resale, sublease, or subrent.” Ibid. Per N.J.S.A. 54:32B-12(a), one required to collect the tax is obligated to ... the person required to collect the tax can demonstrate otherwise. N.J.S.A. 54:32B-12(b). See also Hospital Portrait Svc. v. Dir., Div. of ...

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

7 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 799

... established, and the taxpayer has the burden of establishing otherwise. N.J.S.A. 54:32B-12(b); Campo Jersey, Inc. v. Director, Div. of Taxation , 22 ... to collect the tax or the customer to prove otherwise. N.J.S.A. 54:32B-12(b). No proof was presented as to the amount of ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

8 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 794

... on the customer, not the vendor who merely collects it. N.J.S.A. 54:32B-12(a).” Campo Jersey, Inc. v. Dir., Div.of Taxation ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

9 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 782

... 54:32B-3(a), (b), and (c) are presumptively taxable, N.J.S.A. 54:32B-12(b), and, therefore, “where the taxpayer . . . urge[s] exclusion ...

docket:	00051-99
court:
decided:	2001-01-04
status:
citation:	19 N.J. Tax 246
Document Size:	75690

10 HOME DEPOT U.S.A., INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 767

... on their credit card indebtedness. Plaintiff bases its claim on N.J.S.A. 54:32B-12(c), a provision of the New Jersey Sales and Use ... 18:24-23.1 and -23.2. In pertinent part, N.J.S.A. 54:32B-12(c) authorizes the Director to “provide by regulation for ... not constitute bad debt losses suffered by a vendor under N.J.S.A. 54:32B-12(c) or N.J.A.C. 18:24-23.2 ... a)(2) constitutes an unreasonable and invalid regulatory interpretation of N.J.S.A. 54:32B-12(c). Plaintiff claims that the Director’s determination, that payments ... 2(a)(2) represents a reasonable and valid interpretation of N.J.S.A. 54:32B-12(c). See Metromedia, Inc. v. Director, Div. of Taxation , 97 ... and purpose of the Sales and Use Tax Act. See N.J.S.A. 54:32B-12(b) (setting forth a presumption that sales tax is ...

docket:	06005-05
court:
decided:	2008-03-14
status:
citation:
Document Size:	45121

11 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 761

... therefore sales tax should have been collected from the customer. N.J.S.A. 54:32B-12 explains the statutory presumption that the incidence of sales and ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

12 Adamar of New Jersey t/a Tropworld Casino and Entertainment Resort v. Director, Division of Taxation -- rank: 747

... a product produced for sale by the purchaser.” Finally, N.J.S.A. 54:32B-12(b) provides, in relevant part, as follows: For the purpose ...

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

13 Schweitzer-Mauduit International Inc. v. Director -- rank: 744

... established, and the taxpayer has the burden of establishing otherwise. N.J.S.A. 54:32B-12(b); Campo Jersey, Inc. v. Dir., Div. of Taxation , 22 ...

docket:	07376-05
court:
decided:	2012-02-14
status:
citation:
Document Size:	75939

14 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: 732

... the person required to collect tax or the customer.” N.J.S.A. 54:32B-12(b). Exemptions from taxation are narrowly construed. Metpath, Inc. v ...

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

15 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 726

... upon the person required to collect tax or the customer. [N.J.S.A. 54:32B-12.] Further, “tax exemptions are to be strictly construed against ... 9], the sale shall be deemed a taxable retail sale. [N.J.S.A. 54:32B-12.] B. Legal Analysis Taxpayer’s claim for exemption in this ... of exemption or a certificate of resale in accordance with N.J.S.A. 54:32B-12. 9 Coe v. Errol, 116 U.S. 517 , 525 (1886 ...

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