Search Rutgers Law Library N.J. Court Opinions

1 MEADOWLANDS BASKETBALL ASSOCIATES, Plaintiff v. DIRECTOR, DIVISION <br -- rank: 1000

... and the NJSEA, is exempt from sales tax pursuant to N.J.S.A. 54:32B-9(a)(1) or -9(f). The matter is submitted on ... exempt from the New Jersey Sales and Use Tax under N.J.S.A. 54:32B-9(a)(1). The charge was separately stated on each ticket ... exemption from the New Jersey Sales and Use Tax under N.J.S.A. 54:32B-9(a)(1). The Director also argues that the applicable section (if any) for exemption in this case is N.J.S.A. 54:32B-9(f) which by its terms, is inapplicable under the facts ... exemption from the New Jersey Sales and Use Tax under N.J.S.A. 54:32B-9(a)(1). Exemptions from taxation are the exception, rather than ... establishing an exemption has not been met by plaintiff. IV. N.J.S.A. 54:32B-9(a)(1) exempts the purchase and sale of certain ...

docket:	00665-98
court:
decided:	2000-07-24
status:
citation:	19 N.J. Tax 85
Document Size:	69396

2 Jervis B. Webb Company v. Director, Division of Taxation -- rank: 717

... exempt organizations]”, including a public authority like the PA. N.J.S.A. 54:32B-9(a)(1). Additionally, plaintiff refers to the Director’s regulations ... J.S.A. 54:32B-8.22] is to complement [N.J.S.A. 54:32B-9] by exempting the payment of sales tax when the tax ... any agreement with the Township. The purpose of the exemption, N.J.S.A. 54:32B-9(a)(1), was to benefit the State and its political ... of N.J.S.A. 54:32B-8.22 and N.J.S.A. 54:32B-9. Further, plaintiff’s assertion that the tax paid was a ...

docket:	000054-16
court:	NJ Tax Court
decided:	2019-08-13
status:	Unpublished
citation:
Document Size:	46602

3 SODEXHO OPERATIONS, LLC, a Delaware Limited Liability Company, successor by merger to SODEXHO USA, INC., a Massachusetts corporation, Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 696

... altering or repairing” real property of an entity identified in N.J.S.A. 54:32B-9(a) or (b), are exempt from sales and use tax ... and SEH are both organizations that qualify for exemption under N.J.S.A. 54:32B-9(b). The SUT Act is intended to be “broadly ... of the Sales and Use Tax Act are codified as N.J.S.A. 54:32B-9(a) and (b). As noted above, the parties have stipulated ...

docket:	01793-01
court:
decided:	2003-08-13
status:
citation:	21 N.J. Tax 24
Document Size:	151438

4 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 633

... or property of a kind ordinarily sold by private persons. N.J.S.A. 54:32B-9(a)(1) (Exempt Organizations). The food would be sold for ...

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

5 THE NEW JERSEY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC., v. HAMILTON TOWNSHIP -- rank: 609

... of Taxation under the Sales and Use Tax Act. See N.J.S.A. 54:32B-9(b) (exempting certain sales by or to a corporation organized ... its eligibility for local property taxation, since the requirements of N.J.S.A. 54:32B-9(b) are different than those of N.J.S.A. 54:4-3.6. Although n.j.s.a. 54:32b-9(b) provides an exemption from the sales tax for some ...

docket:	04503-03
court:
decided:	2005-08-08
status:
citation:
Document Size:	57151

6 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 573

... was an exempt governmental entity such as a school. See N.J.S.A. 54:32B-9. Upon review of the description that is provided on the ... improving, altering or repairing real property of . . . organizations described in [ N.J.S.A. 54:32B-9(a),(b)] . . . that are exempt from the tax imposed under ... 54:32B-8.22(a). Exempt organizations include political subdivisions. N.J.S.A. 54:32B-9(a)(1). There is not any serious dispute that if ...

docket:	03504-15
court:	NJ Tax Court
decided:	2017-10-20
status:	unpublished
citation:
Document Size:	63042

7 STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 513

... an exempt organization not required to pay sales tax under N.J.S.A. 54:32B-9(b)(1). Plaintiff attributes significance to the omission from section ...

docket:	05828-99
court:
decided:	2001-05-29
status:
citation:	19 N.J. Tax 461
Document Size:	34707