Search Rutgers Law Library N.J. Court Opinions

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

... 81 (utilizing the predominant use test in a case interpreting N.J.S.A. 54:32B-8.35, which exempts from sales tax receipts from the sale of ...

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status:	unpublished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

2 LADY FRANCES V, LLC v. DIRECTOR, DIVISION OF TAXATION, -- rank: 864

... to explain the taxable moment doctrine in the context of N.J.S.A. 54:32B-8.35 which exempts certain air carriers from Sales and Use Tax One of the statutory requirements set forth in N.J.S.A. 54:32B-8.35 is that an air carrier must be “engag[ed ...

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

3 UPS OASIS SUPPLY CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 776

... context of deciding whether the taxpayer qualified for exemption under N.J.S.A. 54:32B-8.35 (a statute providing a sales tax exemption for receipts from ...

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