Search Rutgers Law Library N.J. Court Opinions

1 QUEST DIAGNOSTICS, INC., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... that the vacutainers are wrapping supplies exempt from tax under N.J.S.A. 54:32B-8.15, a provision of the Sales and Use Tax Act, N ... The statute under which plaintiff seeks exemption from sales tax, N.J.S.A. 54:32B-8.15, provides in pertinent part as follows: Sales or use of ... the tax imposed under the Sales and Use Tax Act. [ N.J.S.A. 54:32B-8.15.] The Director contends that plaintiff’s vacutainer purchases do not ... delivery of any personal property.” Reported decisional law interpreting N.J.S.A. 54:32B-8.15 comprises four cases: Global Terminal & Container Servs., Inc. v. New ... containers as dividers. Judge Lasser held that the language of N.J.S.A. 54:32B-8.15 requires a two-transaction analysis in order to determine qualification ... of “wrap” should be employed for purposes of construing N.J.S.A. 54:32B-8.15 and, therefore, interpreted that term to mean “to ...

docket:	05140-02
court:
decided:	2004-09-09
status:
citation:	21 N.J. Tax 484
Document Size:	37173

2 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 932

... Law, N.J.S.A. 54:39-101 to -149); N.J.S.A. 54:32B-8.15 (referring to the definition of "farming enterprise" in N.J ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467

3 Burlington Coat Factory Warehouse Corp. v. Director, Division of Taxation -- rank: 888

... Sales and Use Tax (SUT) for wrapping supplies provided by N.J.S.A. 54:32B-8.15 under the factual circumstances presented here. For the following reasons ... were wrapping supplies eligible for the sales tax exemption of N.J.S.A. 54:32B-8.15. The Director denied the claims for refund on the basis ... 2010). Plaintiff seeks exemption from the sales tax pursuant to N.J.S.A. 54:32B-8.15, which provides in pertinent part: Sales or use of wrapping ... transaction’s eligibility for exemption from sales tax pursuant to N.J.S.A. 54:32B-8.15 requires a two-step analysis. First, one must determine whether ... Winter 2001 issue of State Tax News which stated: the N.J.S.A. 54:32B-8.15 exemption may be claimed even if the purchaser of the ... the type of use envisioned by the Legislature in enacting N.J.S.A. 54:32B-8.15 or by the analysis in Global Terminal , supra , 9 ...

docket:	07007-13
court:	NJ Tax Court
decided:	2014-12-02
status:	unpublished
citation:
Document Size:	32179

4 QUEST DIAGNOSTICS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 511

... S.A. 54:32B-3, which imposes the tax, and N.J.S.A. 54:32B-8.15, which provides the exemption claimed by Quest. Prior to its ... qualify its purchase and use of vacutainers is defined by N.J.S.A. 54:32B-8.15, which provides, in pertinent part, " S ales or use of ...

docket:	A0901-04
court:	NJ Superior Court Appellate Division
decided:	2006-08-02
status:	published
citation:
Document Size:	39397