Legal Opinion
Gabgeo, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided April 21, 2006PublishedCited by 1 opinion
1Opinion of the Court
SMALL, P.J.T.C.
In this case, we revisit the consequences of the failure to file a timely Notice of Bulk Sale under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. The earlier cases helped define what a bulk sale is: Bunting v. Director, Div. of Taxation, 176 N.J.Super. 262, 1 N.J.Tax 189, 422 A.2d 815 (Tax 1980) (holding that the sale of all of a business’s equipment is a bulk sale); New Jersey Hotel Holdings v. Director, Div. of Taxation, 15 N.J.Tax 428 (Tax 1996) (holding that the acquisition of business assets by way of a deed in lieu of foreclosure is a bulk sale). In this…
2Cases cited14 opinions
- Alan J. Cornblatt, PA v. BarowSupreme Court of New Jersey · 1998
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- Negron v. LlarenaSupreme Court of New Jersey · 1998
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3Cited by1 opinion
- Harry's Lobster House Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2006