Search Rutgers Law Library N.J. Court Opinions

1 Boardwalk Regency Corp. t/a Caesars Atlantic City v. Director, Division of Taxation -- rank: 1000

... will be paid. N.J.S.A. 54:32B-6. N.J.S.A. 54:32B­ 8.2 expressly provides that receipts from the sale of carbonated soft ...

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

2 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 989

... food would be taxable but for the exemption provided by N.J.S.A. 54:32B-8.2, which exempts sales of food and beverages sold for consumption ... A. 54:32B-3(c). According to the Director, “ N.J.S.A. 54:32B-8.2 was enacted to minimize the tax burden on persons purchasing ...

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

3 GNOC, Corp. t/a The Grand v. Director, Division of Taxation -- rank: 785

... as does the Director of the Division of Taxation, on N.J.S.A. 54:32B-8.2, which provides in part as follows:         Receipts from the following ... 30 (emphasis added).     Effective July 1, 1980, the Legislature enacted N.J.S.A. 54:32B-8.2. L. 1980, c. 107. At the same time, L. 1980 ... beverages . . . sold for human consumption off the premises where sold . . . .” N.J.S.A. 54:32B-8.2. Accordingly, GNOC argues that notwithstanding the Legislature's repeal in ...

docket:	a-35-00
court:	njsupreme
decided:	2001-04-03
status:
citation:	167 N.J. 62
Document Size:	26329