Adamar v. Director, Division of Taxation

The opinion of the court was delivered by

BRAITHWAITE, J.A.D.

This is a companion appeal to GNOC, Corp. v. Director, Div. of Taxation, 328 N.J.Super. 467, 746 A.2d 466 (App.Div.2000), also decided today. This appeal addresses the applicability of the sales and use tax to both complimentary alcoholic and non-alcoholic beverages provided to casino patrons. Here, plaintiff Adamar of New Jersey, t/a Tropieana Casino Entertainment Resort, f/k/a TropWorld Casino Entertainment Resort (“Adamar”), appeals from a summary judgment in favor of defendant, Director, Division of Taxation (“Director”),…