Legal Opinion
Great Adventure, Inc. v. Director
New Jersey Tax Court
Decided January 7, 1988PublishedCited by 4 opinions
1Opinion of the Court
ANDREW, J.T.C.
This is a state tax case involving claims for refund of sales tax erroneously collected and paid pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff, Great Adventure, Inc. filed refund applications with the Division of Taxation on December 29, 1984 claiming that it was entitled to a refund in the amount of $103,428.08 for 1981, $102,974.54 for 1982, $177,277.80 for 1983, and $155,866.96 for 1984 or a total of $538,547.38 for sales tax it had remitted to the Division on the face value of discount coupons. On June 27, 1985, the Director of the Division of…
2Cases cited8 opinions
- Lavin v. Hackensack Bd. of Ed.Supreme Court of New Jersey · 1982
- Berry v. DaigleSupreme Judicial Court of Maine · 1974
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- Canada Dry Ginger Ale, Inc. v. F & a Distributing Co.Supreme Court of New Jersey · 1958
- McCaughn v. Electric Storage Battery Co.Court of Appeals for the Third Circuit · 1933
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3Cited by4 opinions
- Kawa v. Wakefern Food Corp. Shoprite Supermarkets, Inc.New Jersey Tax Court · 2008
- New Cingular Wireless PCS, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2014
- RCN Telecom Services., Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Township of Lyndhurst v. priceline.com IncCourt of Appeals for the Third Circuit · 2011