Legal Opinion
Heuer v. Director, Division of Taxation
New Jersey Tax Court
Decided June 3, 1992PublishedCited by 4 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests a use tax deficiency assessment of $9,300, plus penalty and interest, imposed by the Director of the Division of Taxation (Director) on the 1987 purchase of a 50-foot motor yacht (the vessel), contending that the transaction was a casual sale exempt from sales tax under N.J.S.A. 54:32B-*4458.6, that its use was exempt from use tax under N.J.S.A. 54:32B-11(3) and that the vessel was used in New Jersey on a transient basis only and is exempt from sales and use tax based on the terms of the New Jersey Boat Act of 1962 (boat act), N.J.S.A. 12:7-34.36 et seq.
This…
2Cases cited4 opinions
- Diamondhead Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
- Cumberland Holding Corp. v. Vineland CityNew Jersey Tax Court · 1991
- Waltrich Plastic Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Wheaton Industries v. Taxation Division DirectorNew Jersey Tax Court · 1990
3Cited by4 opinions
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1999
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Huff v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Simon v. Director, Division of TaxationNew Jersey Tax Court · 2009