Sogness v. Director, Division of Taxation

MENYUK, J.T.C.

Plaintiffs pro se Richard and Lisa Sogness appeal sales and use tax assessed pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to-29, and cigarette tax assessed pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to-45. Following oral argument on defendant’s motion for summary judgment, the court determined that plaintiffs were liable for the taxes for reasons set forth in a bench opinion delivered on February 19, 2010. However, on its own motion, the court raised with defendant’s counsel the issue of whether the Division of Taxation (“Division”) had correctly calculated…