Legal Opinion
Kalpin v. Taxation Division Director
New Jersey Tax Court
Decided February 1, 1983PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, J.T.C.
This proceeding involves an assessment made by defendant Director of the Division of Taxation upon plaintiff for sales tax pursuant to the Sales and Use Tax Act (the act), N.J.S.A. 54:32B — 1 et seq. Plaintiff paid the assessment in accordance with defendant’s determination and now seeks a refund on the basis of a claimed exemption from sales tax.
Plaintiff maintains that the sales transactions upon which defendant’s assessment were made consisted of sales of items that are exempt from taxation pursuant to N.J.S.A. 54:32B-8.-20.1 The assessment was made following an audit by…
2Cases cited12 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
- Julius Roehrs Co. v. DIV. OF TAX APPEALS, DEPT. OF TREASURYSupreme Court of New Jersey · 1954
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
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3Cited by3 opinions
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Hospital Portrait Service Co. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Kalpin v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1984