Legal Opinion
Campo Jersey, Inc. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided February 8, 2007PublishedCited by 12 opinions
1Opinion of the Court
The opinion of the court was delivered by
PARRILLO, J.A.D.
In this consolidated matter, taxpayers Campo Jersey, Inc. (Campo) and Bubbles, Inc. (Bubbles) appeal from adverse Tax Court determinations upholding sales tax assessments on food items they sold on the basis that appellants’ “premises” included the total space of the facilities that customers had to enter to make their food purchases. The issue of how to define “premises” for the purpose of applying the sales tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, to vendors like Campo and Bubbles is one of first impression in…
2Cases cited22 opinions
- Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Atlantic City Showboat, Inc. v. DirectorNew Jersey Tax Court · 2012
- DiStefano v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Estate of Warshaw v. DirectorNew Jersey Tax Court · 2012
- Criticare, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2014
7 more not listed; retrieve them via the Exa API.