Legal Opinion
Campo Jersey, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided May 10, 2005PublishedCited by 5 opinions
1Opinion of the Court
MENYUK, J.T.C.
The issue in this case is whether plaintiffs sales of cookies and brownies at Giants Stadium and the Continental Airlines Arena within the Meadowlands Sports Complex in Secaucus, New Jersey are subject to sales tax under the Sales and Use Tax Act, N.J.S.A 54:32B-1 to -29 (the “Act”). Specifically, plaintiff contends that it is a licensee and not a lessee, that it therefore has no “premises,” and that its sales are not taxable under N.J.S.A. 54:32B-3(c)(1), pertaining to sales of food for consumption on the premises where sold. It further contends that it does not fall into any…
2Cases cited15 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Koch v. Director, Division of TaxationSupreme Court of New Jersey · 1999
- Castleberry v. EvattOhio Supreme Court · 1946
- Canteen Corp. v. Department of RevenueIllinois Supreme Court · 1988
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3Cited by5 opinions
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Atlantic City Showboat, Inc. v. DirectorNew Jersey Tax Court · 2012
- Village Super Market of PA, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013