Search Rutgers Law Library N.J. Court Opinions

1 URSO & BROWN, INC. PREDECESSOR TO AL GAR/THE DISPLAY CONNECTION, INC. Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 1000

... such services are performed” or (2) for use tax under N.J.S.A. 54:32B-6(C) which imposes tax on the use in New Jersey ... fabricate the prototypes, is plaintiff liable for use tax under N.J.S.A. 54:32B-6(A), which imposes tax on the use in New Jersey ... “any tangible personal property purchased at retail” or under N.J.S.A. 54:32B-6(C); (C) are plaintiff’s purchases exempt from taxation under ... collect. One prototype fabricator was located in New York. Under N.J.S.A. 54:32B-6(C), plaintiff is liable for use tax with respect to ... provided the materials, the transactions are subject to tax under N.J.S.A. 54:32B-6(A) or -6(C). I note, however, that, if the ... under N.J.S.A. 54:32B-3(a) or N.J.S.A. 54:32B-6(A). (C) Exemption From Taxation Under N.J.S. ...

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

2 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 993

... been or will be subject to New Jersey sales tax. N.J.S.A. 54:32B-6; Cosmair, Inc. v. Director, Div. of Taxation , 109 N.J ... property purchased at retail is subject to the use tax. N.J.S.A. 54:32B-6. Therefore, whether plaintiff’s purchase or use of the parts ...

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

3 MARGUERITE T. SIMON v. DIRECTOR, DIVISION OF TAXATION, -- rank: 929

... of Taxation must recognize a trade-in credit pursuant to N.J.S.A. 54:32B-6 for the amount realized from the sale of plaintiffs’ old ... s position is in accord with the plain language of N.J.S.A. 54:32B-6 and must be upheld. The court, therefore, grants the Director� ... to the availability of a trade-in credit pursuant to N.J.S.A. 54:32B-6. As explained in greater detail below, the court concludes that ... enforcing.”)(citations omitted.) Use tax is imposed pursuant to N.J.S.A. 54:32B-6. As the time of the transactions at issue here, the ... act, (A) of any tangible personal property purchased at retail . . . . [ N.J.S.A. 54:32B-6.] 1 “‘The use tax is a tax complimentary ... same kind accepted in part payment and intended for resale . . . . [ N.J.S.A. 54:32B-6.] The parties are in agreement and the court concludes ...

docket:	10843-07
court:
decided:	2009-03-04
status:
citation:
Document Size:	49621

4 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 923

... statute. N.J.S.A. 54:32B-3(a) and N.J.S.A. 54:32B-6. N.J.S.A. 54:32B-8.12, quoted above ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

5 LADY FRANCES V, LLC v. DIRECTOR, DIVISION OF TAXATION, -- rank: 916

... Frances V, LLC (“LLC”) is subject to use tax ( N.J.S.A. 54:32B-6) of $26,813 plus penalties and interest based on the ... the $3,650,000 purchase price). I. THE USE TAX N.J.S.A. 54:32B-6 provides in pertinent part: Unless property or services have already ... act, (A) of any tangible personal property purchased at retail… [ N.J.S.A. 54:32B-6 (2002) 2 ] N.J.S.A. 54:32B-2(h ... challenged. New Jersey has provisions for a use tax credit. N.J.S.A. 54:32B-6 and 11. For those reasons, I conclude that apportionment of ...

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

6 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 891

... it had a liability for use tax on "purchases" under N.J.S.A. 54:32B-6 and a liability for sales tax on "purchases" under N ... New Jersey sales tax has been or will be paid. N.J.S.A. 54:32B-6. N.J.S.A. 54:32B� 8.2 expressly provides ... and the compensating use provision of the Act becomes operative. N.J.S.A. 54:32B-6. This tax is deemed "compensating" because transactions not subject to ... g. sale-for� resale transactions may still be taxed under N.J.S.A. 54:32B-6. As provided by the statute: [u]nless property or services ... act, (A) of any tangible personal property purchased at retail. [ N.J.S.A. 54:32B-6.] The purpose of the compensating use tax provision is to ...

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

7 Schweitzer-Mauduit International Inc. v. Director -- rank: 846

... been or will be subject to New Jersey sales tax. N.J.S.A. 54:32B-6; Cosmair, Inc. v. Director, Div. of Taxation , 109 N.J ...

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

8 John F. Heuer v. Dir, Div of Taxation -- rank: 833

... Act], (A) of any tangible personal property purchased at retail.... N.J.S.A . 54:32B-6. The imposition of use tax permits New Jersey to recover ... the rate of 6% during the tax years at issue. N.J.S.A . 54:32B-6. N.J.S.A . 54:32B-8.6 provides in ...

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

9 UPS OASIS SUPPLY CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 823

... property, except as otherwise provided in this act,” and N.J.S.A. 54:32B-6 imposes use tax for “use within this State . . . of ... J.S.A. 54:32B-2(e)] and § 6 [( N.J.S.A. 54:32B-6)] that the Legislature’s intent was to exempt both storage ...

docket:	05150-04
court:
decided:	2007-03-09
status:
citation:
Document Size:	59378

10 KennethHudacko v. Director, Division of Taxation -- rank: 801

... New Jersey of any tangible personal property purchased at retail. N.J.S.A. 54:32B-6. The tax is imposed “on the exercise of a ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677

11 Adamar of New Jersey t/a Tropworld Casino and Entertainment Resort v. Director, Division of Taxation -- rank: 778

... property, except as otherwise provided in this act;” (b) N.J.S.A. 54:32B-6(A) which imposes a compensating use tax, also of six ... property, except as otherwise provided in this act” (emphasis supplied). N.J.S.A. 54:32B-6(A) uses similarly inclusive language in imposing a compensating use ... with New York Tax Law §1105(a) (McKinney) and N.J.S.A. 54:32B-6(A) with New York Tax Law §1110(a)(A ...

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

12 J&J SNACK FOODS SALES CORP v. DIRECTOR, DIVISION OF TAXATION -- rank: 743

... the Warmers based on the equitable principle of laches; (5) N.J.S.A. 54:32B-6(c) is not applicable to use of the Warmers and ... Sundar rejected each of plaintiff's claims. She first noted N.J.S.A. 54:32B-6(B) applies only "if items are the same kind of ... grant of summary judgment de novo. Id. at 231-32. N.J.S.A. 54:32B-6(A) provides: Unless property or services have already been or ... state customers. We agree. Plaintiff first challenges the application of N.J.S.A. 54:32B-6(A) by arguing the Tax Court erred in presuming its ...

docket:	a2609-13
court:	NJ Superior Court Appellate Division
decided:	2015-09-18
status:	unpublished
citation:
Document Size:	31235

13 Estate of Roy Swensen, etc, et al. v. Dir, Div of Tax -- rank: 737

... act, (A) of any tangible personal property purchased at retail .... [ N.J.S.A . 54:32B-6.] The term "use" is defined by statute as: The exercise ... subject to New Jersey use tax within the meaning of N.J.S.A . 54:32B-6 and -2(h). 4 Therefore, I find that Lady Swensen ...

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

14 RICHARD and LISA SOGNESS v. DIRECTOR, DIVISION OF TAXATION -- rank: 730

... already been or will be subject to the sales tax. N.J.S.A. 54:32B-6. The use tax is calculated on “the consideration given ... the basis on which the tax is to be computed. N.J.S.A. 54:32B-6. The Division has not pointed to any statutory or other ... N.J. 298 , 306 (1993). There is no ambiguity in N.J.S.A. 54:32B-6 regarding the computation of the use tax. “If the ... the purchase price. The court therefore concludes that pursuant to N.J.S.A. 54:32B-6, use tax for the period April 1, 2005 through July ...

docket:	01361-09
court:
decided:	2010-04-13
status:
citation:
Document Size:	21560

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: 717

... “for the use within this State” of the property. N.J.S.A. 54:32B-6. A retail sale includes “[a] sale of tangible personal ... State” of tangible personal property not subject to sales tax. N.J.S.A. 54:32B-6. Consequently, Araserve does not suggest the appropriate result under the ...

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