Search Rutgers Law Library N.J. Court Opinions

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

... tax was also changed to include “utility services.” N.J.S.A. 54:32B-3(b)(7). “Utility services” is defined as “the ... receipts from every retail sale of tangible personal property . . . .” N.J.S.A. 54:32B-3(a). “‘Tangible personal property’ includes electricity . . . .” N ... or power over which is exercised in this State.” N.J.S.A. 54:32B-3(b)(7). This is the only service enumerated in the ... u]tility service provided to persons in this State . . . .” N.J.S.A. 54:32B-3(b)(7). During the majority of the refund period, February ...

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

2 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 979

... premises,” and that its sales are not taxable under N.J.S.A. 54:32B-3(c)(1), pertaining to sales of food for consumption on ... consumption off the premises of the vendor set forth in N.J.S.A. 54:32B-3(c)(3). For the following reasons, I conclude that plaintiff� ... asserts that its sales were not subject to tax under N.J.S.A. 54:32B-3(c)(3). Those provisions of N.J.S.A. 54:32B-3(c) which are relevant here, impose a sales tax on ... The Director contends that the “premises” referred to in N.J.S.A. 54:32B-3(c)(1) and (3), are Giants Stadium and the Arena ... The only published case that has considered the meaning of N.J.S.A. 54:32B-3(c) is Automatic Merchandising Council of N.J. v. ...

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

3 Adamar of New Jersey t/a Tropworld Casino and Entertainment Resort v. Director, Division of Taxation -- rank: 912

... N.J.S.A. 54:32B-1 to -29: (a) N.J.S.A. 54:32B-3(a) which imposes a sales tax of six percent on ... on the rents charged for hotel room occupancy pursuant to N.J.S.A. 54:32B-3(d), which imposes such tax on “[t]he rent ... inclusion.” Fedders Financial , supra , 96 N.J. at 386. N.J.S.A. 54:32B-3(a), for example, imposes a sales tax on “[t ... applicable to sales and use taxation in both states ( compare N.J.S.A. 54:32B-3(a) with New York Tax Law §1105(a) (McKinney ... 1)(A). The tax imposed on hotel room rents under N.J.S.A. 54:32B-3(d) is not a tax on the sale or resale ...

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

4 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 897

... retail sales of all tangible personal property not otherwise exempt. N.J.S.A. 54:32B-3(a). The Act also provides for a compensating use tax ... under the service contracts are subject to sales tax. See N.J.S.A. 54:32B-3(b)(4) (imposing a sales tax on the service of ... of the parts in fulfilling its service contracts was taxable. N.J.S.A. 54:32B-3(a) imposes a tax on receipts from all retail sales ... purchases of property used in performing those services enumerated in N.J.S.A. 54:32B-3(b) that are not services performed on real property as ... the construction of a house, is not subject to tax. N.J.S.A. 54:32B-3(b)(4). The services of maintaining, servicing, and repairing residential ... tax, the Act presumes that receipts for property mentioned in N.J.S.A. 54:32B-3(a) are taxable, and the burden is on the ...

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

5 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 876

... from taxation are subject to a six percent sales tax. N.J.S.A. 54:32B-3. The Act imposes a six percent compensating use tax on ... of tangible personal property unless the Act expressly provides otherwise. N.J.S.A. 54:32b-3. The Act defines "retail sale" as "[a] sale of tangible ... not otherwise be subject to the retail sales tax under N.J.S.A. 54:32B- 3. See McGraw-Hill v. Taxation Div. Dir. , 9 N.J ...

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

6 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 874

... six percent. N.J.S.A. 54:32B-14.1c; N.J.S.A. 54:32B-3. The relevant part of N.J.S.A. 54:32B ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

7 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 853

... so as to be liable: (1) for sales tax under N.J.S.A. 54:32B-3(b)(1), which imposes tax on purchases of production fabrication ... purposes of resale, upon which any taxable services described in [ N.J.S.A. 54:32B-3(b)(1) and (2)] have been performed”; (B) if plaintiff ... from sales of property or receipts from services enumerated in N.J.S.A. 54:32B-3(a), (b), and (c) are presumptively taxable, N.J.S ... from tax. (A) Plaintiff’s Liability for Sales Tax Under N.J.S.A. 54:32B-3(b)(1). The statutory basis for the sales tax imposed by defendant is N.J.S.A. 54:32B-3(b)(1), which provides that a sales tax shall be ... purchases of the prototypes in issue satisfy the requirements of N.J.S.A. 54:32B-3(b)(1) and are subject to sales tax. The ...

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

8 Schweitzer-Mauduit International Inc. v. Director -- rank: 850

... every retail sale of tangible personal property not otherwise exempt. N.J.S.A. 54:32B-3(a). There is a compensating use tax imposed on the ... Act also imposes a sales tax on certain enumerated services. N.J.S.A. 54:32B-3(b). This action arises from a sales and use tax ... 8.13(a). Rather, such charges are taxable pursuant to N.J.S.A. 54:32B-3(b)(1). See, e.g. , Panta Astor, Inc. v. Taxation ... on printing rollers owned by the plaintiff was taxable under N.J.S.A. 54:32B-3(b)(1)). In another case, Mr. Stairiker stated that an ... of property constituting a capital improvement. During the audit period, N.J.S.A. 54:32B-3(b)(2) imposed a tax on receipts from every sale ... for a service contract for HVAC systems, taxable pursuant to N.J.S.A. 54:32B-3(b)(4). As discussed above, there was also a ...

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

9 MEADOWLANDS BASKETBALL ASSOCIATES, Plaintiff v. DIRECTOR, DIVISION <br -- rank: 838

... terms, is inapplicable under the facts in this case. III. N.J.S.A. 54:32B-3(e)(1) imposes the sales tax on admission charges to ... on “every retail sale of tangible personal property,” N.J.S.A. 54:32B-3(a), and “the receipts from every sale except for resale, of the following services.” N.J.S.A. 54:32B-3(b)). Thus, an admission charge is something different from a ...

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

10 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 835

... certain enumerated services in New Jersey, unless otherwise specifically exempted. N.J.S.A. 54:32B-3. All sales transactions are deemed taxable under the SUT, unless ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

11 L & L OIL SERVICE, INC., Plaintiff v. OPINION DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 822

... business constituted “maintaining, servicing or repairing real property” under N.J.S.A. 54:32B-3(b)(4) or “maintaining, servicing [or] repairing tangible personal property” under N.J.S.A. 54:32B-3(b)(2) and assessed sales tax under the New Jersey ... of Environmental Protection (“DEP”) should be utilized in interpreting N.J.S.A. 54:32B-3(b)(2) and (4), that L & L was not licensed ... pursuant to which the Director assessed Sales and Use Tax, N.J.S.A. 54:32B-3(b)(2) and (4) provide, in relevant part, as follows ... Tax statutes contain provisions similar to the quoted provisions from N.J.S.A. 54:32B-3(b)(2) and (4). These provisions appear in New York ... 20 N.Y.C.R.R. 527.7(a)(1).] N.J.S.A. 54:32B-3(b)(4) differs from the New York Tax Law ...

docket:	06341-97
court:
decided:	2000-01-21
status:
citation:
Document Size:	86342

12 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 791

... receipts from every retail sale of tangible personal property . . . .” N.J.S.A. 54:32B-3(a). A “retail sale” as defined in N.J ...

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

13 ENGLISH SEWAGE DISPOSAL, INC v. DIRECTOR DIVISION OF TAXATION -- rank: 781

... a sewer service which is exempt from tax under paragraph [ N.J.S.A. ] 54:32B-3(b)(4) of the law. However, this exemption only applies ... certain personal and real property. Specifically, during the audit period, N.J.S.A. 54:32B-3(b), provided that there "shall" be a six percent tax ... Act provides that all receipts from the services mentioned in N.J.S.A. 54:32B-3(b) are presumptively subject to tax until the contrary is ...

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

14 Modern Handling Equipment of New Jersey, Inc. v. Director, Division of Taxation -- rank: 781

... sales and use tax ramifications. Modern Handling further argues that N.J.S.A. 54:32B-3(b)(2), which imposes a tax on services to maintain ... personal property, except as otherwise provided in this act.” N.J.S.A. 54:32B- 3(a). The Act also provides for a tax upon the ... receipts from repair and maintenance services under certain limited circumstances. N.J.S.A. 54:32B-3(b)(2). “Receipt” is defined as “the amount ... separately from the purpose for which the equipment is used, N.J.S.A. 54:32B-3(b)(2), even if that use is exempt.” Maher ... history do not support the taxation of these services under N.J.S.A. 54:32B-3(a). The court agrees. The New Jersey Legislature fundamentally changed ... each subsequent lease or rental is a retail sale.” N.J.S.A. 54:32B-3(a). “Lessors who elect to pay tax on ...

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

15 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: 781

... personal property, except as otherwise provided in this act.” N.J.S.A. 54:32B-3(a). Purchases of tangible personal property not subject to sales ...

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