Search Rutgers Law Library N.J. Court Opinions

1 ENGLISH SEWAGE DISPOSAL, INC v. DIRECTOR DIVISION OF TAXATION -- rank: 1000

... N.J.S.A. 54:32B-2(d) (1999). 4 N.J.S.A. 54:32B-8.11 (1998) exempted from the tax "[r]eceipts from charges for ... erred in determining that the exemption for transportation contained in N.J.S.A. 54:32B-8.11 did not apply to the present case. We disagree. As we previously noted, during the audit period, N.J.S.A. 54:32B-8.11, exempted from taxation "[r]eceipts from charges for the transportation ... 32B-2(d) that the exemption for transportation contained in N.J.S.A. 54:32B-8.11 was not intended to apply here. Such a construction would ... 32B-2(d) meaningless. Plaintiff alleges that this interpretation "eviscerated" N.J.S.A. 54:32B-8.11 because "[u]nder the Tax Court's interpretation, [ N.J.S.A. 54:32B-8.11] would apparently never apply to any taxpayers in any ...

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status:	unpublished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

2 ATLANTIC CITY SHOWBOAT, INC. v. DIRECTOR -- rank: 910

... hh). In addition, effective January 1, 1998, the Legislature amended N.J.S.A. 54:32B-8.11, which exempts from the sales tax receipts from the transportation ... court’s conclusion is bolstered by the 1997 amendment to N.J.S.A. 54:32B-8.11, a statute which provides an exemption from the sales tax ... by a limousine operator; and the transportation of energy.” N.J.S.A. 54:32B-8.11; L. 2006, c. 44, §8, effective July 2, 2006 ...

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

3 L and L OIL SERVICE, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 591

... constitutes the "maintaining, servicing or repairing" of personal property under N.J.S.A. 54:32B-8.11 as transportation charges. Moreover, L & L argues that the Tax ... ed. 1979). ����We conclude, however, that the term "servicing" in N.J.S.A. 54:32B-8.11 exempts L & L from taxation for "receipts from charges for ...

docket:	a3386-99
court:	njappellate
decided:	2001-06-26
status:	published
citation:	19 N.J. Tax 390
Document Size:	31212

4 BLUE DIAMOND DISPOSAL, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 560

... subject to the then-extant six-percent sales tax under N.J.S.A. 54:32B-8.11. Blue Diamond has the burden to prove that its services ... at 186. However, we concluded "that the term 'servicing' in N.J.S.A. 54:32B-8.11 (1997) (amended 2006). That statute provided that "[r]eceipts from ...

docket:	a6203-04
court:	njappellate
decided:	2007-08-02
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	38690