Legal Opinion
Great Adventure, Inc. v. Director
New Jersey Tax Court
Decided September 28, 1984PublishedCited by 4 opinions
1Opinion of the Court
CONLEY, J.T.C.
Plaintiff Great Adventure, Inc. seeks a declaratory judgment that it is not required to collect a sales tax on the value of discount coupons that it issues and its patrons use toward their admission to Great Adventure theme park and drive-thru safari. Defendant, Director of the Division of Taxation, ruled that the value of discount coupons is taxable, by letters to plaintiff dated April 6 and April 18, 1979. Plaintiff has been collecting the tax in accordance with defendant’s position and now seeks prospective relief. Both parties filed motions for summary judgment and argued…
2Cases cited12 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Brewer v. PorchSupreme Court of New Jersey · 1969
- AMN, Inc. v. Township of South Brunswick Rent Leveling BoardSupreme Court of New Jersey · 1983
- Malone v. FenderSupreme Court of New Jersey · 1979
- In Re the Schedule of Rates for Barnert Memorial HospitalSupreme Court of New Jersey · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mariner's Landing, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Great Adventure, Inc. v. DirectorNew Jersey Tax Court · 1988
- Burger King Corp. v. DirectorNew Jersey Tax Court · 1987
- Burger King Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1988