Search Rutgers Law Library N.J. Court Opinions

1 ATLANTIC CITY SHOWBOAT, INC. v. DIRECTOR -- rank: 1000

... ” a taxable “utility service” within the meaning of N.J.S.A. 54:32B-2(hh). In addition, the court considers whether various charges the ... plaintiffs are “charge[s] for any service taxable,” N.J.S.A. 54:32B-2(d)(later amended), and part of “the total amount of consideration” paid for those services under N.J.S.A. 54:32B-2(oo). Those charges are, therefore, properly included in receipts for ... Use Tax Act as the tangible commodity “energy,” N.J.S.A. 54:32B-2(g) and (gg), is generated by a power plant or ... tangible personal property” was amended to include “electricity.” N.J.S.A. 54:32B-2(g). In addition, “[e]nergy” was defined to include “electricity.” N.J.S.A. 54:32B-2(gg). Second, the list of services the receipts from ...

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

2 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 927

... persons required to collect tax,” a term defined by N.J.S.A. 54:32B-2(w) to include sellers such as Shoprite. The defendants contend ...

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

3 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 917

... “every purchaser of tangible personal property or services . . . .” N.J.S.A. 54:32B-2(x). A “purchaser” is defined under SUTA as � ... a] person who purchases property or who receives services.” N.J.S.A. 54:32B-2(c). A “purchase” is, in relevant part, defined under ... manner or by any means whatsoever for a consideration . . . .” N.J.S.A. 54:32B-2(f). The Tax Court has previously interpreted the “transfer” requirement of N.J.S.A. 54:32B-2(f) broadly. In Diamondhead Corporation v. Director, Division of Taxation ... therefore such an exchange constitutes a transfer of possession under N.J.S.A. 54:32B-2(f). The Supreme Court of New Jersey has previously interpreted the “for a consideration” requirement of N.J.S.A. 54:32B-2(f). In Fairlawn Shopper, Inc. v. Director, Division of ...

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

4 Adamar of New Jersey t/a Tropworld Casino and Entertainment Resort v. Director, Division of Taxation -- rank: 878

... of any tangible personal property purchased at retail;” (c) N.J.S.A. 54:32B-2(b) which defines “purchase at retail” as “[a ... by any person at a retail sale;” and (d) N.J.S.A. 54:32B-2(e)(1) which, in relevant part, defines a “retail ... operated a “hotel” as that term is defined in N.J.S.A. 54:32B-2(j) (that is, “[a] building ... which is regularly used ... as contemplated by the definition of “retail sale” in N.J.S.A. 54:32B-2(e)(1)(A), even though plaintiffs do not charge separately ... Fedders Financial principles, the definition of “retail sale” in N.J.S.A. 54:32B-2(e)(1)(A) is limited by the exclusion of sales ... resale from the definition of “retail sale” just as N.J.S.A. 54:32B-2(e)(1)(A) does. The court applied principles of ...

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

5 MEADOWLANDS BASKETBALL ASSOCIATES, Plaintiff v. DIRECTOR, DIVISION <br -- rank: 869

... or amusement or for the use of facilities therefor.” N.J.S.A. 54:32B-2(o). A “place of amusement” is defined as � ... ny place where any facilities for...sports are provided.” N.J.S.A. 54:32B-2(t). In Mariner's Landing, Inc. v. Director, Div. of ... these motions, I find that assertion to be true. 2 N.J.S.A. 54:32B-2(o) defines an “admission charge” as “[t]he ... or amusement or for the use of facilities therefor.” N.J.S.A. 54:32B-2(p) defines “amusement charge” as “[a]ny admission ...

docket:	00665-98
court:
decided:	2000-07-24
status:
citation:	19 N.J. Tax 85
Document Size:	69396

6 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 857

... relevant here, the term “retail sale” was defined by N.J.S.A. 54:32B-2(e), in relevant part, 2 as: (1) A sale of ... glance, the two subparagraphs appear to be contradictory. Plaintiff construes N.J.S.A. 54:32B-2(e)(1)(B) to mean that its purchase of parts ... exempt from sales tax as a sale for resale under N.J.S.A. 54:32B-2(e)(1)(B). However, the second paragraph of the same provision, N.J.S.A. 54:32B-2(e)(2), plainly provides that the term “retail sale� ... property purchased for use in performing services on real property. N.J.S.A. 54:32B-2(e)(1)(B), quoted above, treats purchases of property used ... regarded as the end user of the tangible personal property. N.J.S.A. 54:32B-2(e)(2) refers to the services of improving, altering ...

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

7 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 847

... treated these sales as nontaxable “sales for resale,” N.J.S.A. 54:32B-2(e)(1)(A), and the tax on these sales is ... the vendor and the person required to collect the tax. N.J.S.A. 54:32B-2(i) (defining “vendor”); N.J.S.A. 54:32B-2(w) (defining persons required to collect the tax). It is ...

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

8 CITY OF ATLANTIC CITY v. ACE GAMING, LLC -- rank: 835

... boarding house or club, whether or not meals are served. [ N.J.S.A. 54:32B-2(j)] While the court finds these statutory definitions of casino ...

docket:	00157-97
court:
decided:	2006-05-12
status:
citation:
Document Size:	361722

9 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 818

... part of a product produced for sale by the purchaser...." N.J.S.A. 54:32B-2(e)(1)(A). In other words, if a purchaser of ... under this act, for a consideration or any agreement therefore. [ N.J.S.A. 54:32B-2(f).] Thus, a purchaser need not pay sales tax at ... resale and therefore is not exempt from the tax under N.J.S.A. 54:32B-2(e)(1)(A)"); McGraw Hill v. Taxation Div. Dir. , 9 ... to its patrons is not a resale as contemplated by N.J.S.A. 54:32B-2(e)(1)(A) is consistent with the Tax Court's ... beverages in order to constitute a resale for purposes of N.J.S.A. 54:32B-2(e)(1)(A). The Director of the Division of Taxation ...

docket:	06294-96
court:
decided:	1998-01-21
status:
citation:	17 N.J. Tax 331
Document Size:	96692

10 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: 815

... of a product produced for sale by the purchaser.” N.J.S.A. 54:32B-2(e)(1) Sales of materials and supplies for use in ... altering, or repairing real property of others” are retail sales. N.J.S.A. 54:32B-2(e)(2). However, under N.J.S.A. 54:32B ... of a product produced for sale by the purchaser.” N.J.S.A. 54:32B-2(e)(1). The Director responds by asserting that the payments ... of a product produced for sale by the purchaser,” N.J.S.A. 54:32B-2(e)(1)(A), or were simply provided as an incident ... component part of a product produced for sale” by Sodexho. N.J.S.A. 54:32B-2(e)(1). In addition, Sodexho retained title to paper goods ...

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

11 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 815

... is a “person required to collect the tax.” N.J.S.A. 54:32B-2(w). Second, as noted above, the statute mandates that persons ...

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

12 STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 815

... is relieved of the obligation to collect sales tax under N.J.S.A. 54:32B-2(w), which provides in pertinent part as follows: “ Persons ... directly to the director by such contractors, subcontractors or repairmen. [ N.J.S.A. 54:32B-2(w).] The Director acknowledges that, if section 2(w) is ... to sales for resale (which are excused from taxation under N.J.S.A. 54:32B-2(e)(1)(A)) provides that “[u]nless a vendor ... years involved in this appeal. In determining the relationship between N.J.S.A. 54:32B-2(w) and -12(b), the court must be cognizant of ... tax at the time of sale. The Legislature, in amending N.J.S.A. 54:32B-2(w) and -12(b), could not have intended to create ... of these regulations, and, they constitute a reasonable implementation of N.J.S.A. 54:32B-2(w) and -12(b). Under such circumstances, the court ...

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

13 ANDREW LAURA BOTWIN, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 813

... s position is in accord with the plain language of N.J.S.A. 54:32B-2(oo) and N.J.A.C. 18:24-7.4 ... and transactions involving motor vehicles are subject to sales tax. N.J.S.A. 54:32B-2(v) (defining motor vehicles); N.J.A.C. 18:24 ... valued in money, whether received in money or otherwise.” N.J.S.A. 54:32B-2(oo)(1). Sales price under the definition of the statute ... if the amount is separately stated on the invoice.” N.J.S.A. 54:32B-2(oo)(2)(E); see also N.J.A.C. 18 ... are therefore not entitled to a sales tax reduction under N.J.S.A. 54:32B-2(oo)(2)(E). The Botwins claim that they were the ... regulation, granting summary judgment for the Director is appropriate. I. N.J.S.A. 54:32B-2(oo) “Construction of any statute necessarily begins with ...

docket:	13411-19
court:	NJ Tax Court
decided:	2021-02-23
status:	Published
citation:
Document Size:	30443

14 Modern Handling Equipment of New Jersey, Inc. v. Director, Division of Taxation -- rank: 808

... sales price of the equipment purchased for lease pursuant to N.J.S.A. 54:32B-2(bb). In addition, in several of these transactions, Modern Handling ... sale includes the purchase of tangible personal property for lease. N.J.S.A. 54:32B-2(e)(3). Modern Handling’s receipts from the equipment leased ... sale” to include the purchase of personal property for lease, N.J.S.A. 54:32B-2(e)(3), changed the treatment of long-term lease transactions, lasting more than 28 days, N.J.S.A . 54:32B-2(aa), and made the lessor the statutory end user of ... lease payments attributable to the lease of such property.” N.J.S.A. 54:32B-2(bb). If the lessor elects to pay sales tax on ... State v. Sutton , 132 N.J. 471, 479 (1993). Furthermore, N.J.S.A. 54:32B-2(aa) makes it clear the lessor merely transfers the ...

docket:	00151-97
court:
decided:	1998-04-06
status:
citation:	17 N.J. Tax 270
Document Size:	52877

15 ENGLISH SEWAGE DISPOSAL, INC v. DIRECTOR DIVISION OF TAXATION -- rank: 791

... if any, and on the bill rendered to the purchaser[.]" N.J.S.A. 54:32B-2(d) (1999). 4 N.J.S.A. 54:32B-8 ... concluded that it is evident from the plain language of N.J.S.A. 54:32B-2(d) that the exemption for transportation contained in N.J ... of transportation costs from receipts from otherwise taxable services in N.J.S.A. 54:32B-2(d) meaningless. Plaintiff alleges that this interpretation "eviscerated" N.J ... aptly noted, render meaningless the specific "separately stated" exception of N.J.S.A. 54:32B-2(d). See In re Commitment of J.M.B. , 197 ... this test applies only "under the separate statutory exemption under [ N.J.S.A. ] 54:32B-2(e) for 'sale for resale.'" Plaintiff further asserts that while ... or personal property. We need not decide this issue. 4 N.J.S.A. 54:32B-2(d) was later amended to delete the exclusion of ...

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