Search Rutgers Law Library N.J. Court Opinions

1 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 1000

... are exempt from New Jersey use tax by virtue of N.J.S.A. 54:32B-8.12 which provides: Receipts from sales or charges for repairs, alterations ... the tax imposed under the Sales and Use Tax Act . [ N.J.S.A. 54:32B-8.12 (emphasis added).] The Taxpayer also argues that the two vessels ... Black Whale III do qualify as tax exempt purchases under N.J.S.A. 54:32B-8.12. Therefore, no Sales and Use Tax Assessment is hereby made ... qualify as a tax exempt purchase under the scope of N.J.S.A. 54:32B-8.12. The letter then went on to quantify the assessment against ... not entitle it to the sales tax exemption granted under N.J.S.A. 54:32B-8.12. [emphasis omitted]. and went on to calculate an assessment of ... 3(a) and N.J.S.A. 54:32B-6. N.J.S.A. 54:32B-8.12, quoted above, exempts head boats (boats which are used ...

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

2 PAUL HEPLER v. DIRECTOR, DIVISION OF TAXATION -- rank: 893

... for the price paid for his boat, Venture III, under N.J.S.A. 54:32B-8.12 (§8.12). The statute which is the subject of ... the tax imposed under the Sales and Use Tax Act. [ N.J.S.A. 54:32B-8.12] Plaintiff purchased the Venture III in Galveston, Texas on May ...

docket:	11584-93
court:
decided:	1995-10-17
status:
citation:	15 N.J. Tax 261
Document Size:	55505