Legal Opinion
GNOC, Corp. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided April 3, 2001PublishedCited by 5 opinions
1Per curiam
We affirm the judgment of the Appellate Division substantially for the reasons set forth in Judge Braithwaite’s comprehensive and well-reasoned opinion. GNOC Corp. t/a The Grand v. Director, Div. of Taxation, 328 N.J.Super. 467, 746 A.2d 466 (App.Div.2000). We write separately only to elaborate on the analytical basis for our conclusion that GNOC was liable for sales taxes on the alcoholic beverages it purchased from wholesalers under sale-for-resale certificates and then provided to patrons on a complimentary basis.
In support of that conclusion, we rely, as does the Director of the Division…
2Cases cited2 opinions
- Gnoc, Corp. v. Director, Div. of Tax.New Jersey Superior Court Appellate Division · 2000
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
3Cited by5 opinions
- El-Sioufi v. ST. PETER'S UNIV.New Jersey Superior Court Appellate Division · 2005
- ATLANTIC AMBULANCE CORPORATION VS. JOHN G. CULLUM ATLANTIC AMBULANCE CORPORATION VS. HALA HITTI(L-264-12 AND L-2097-12, MORRIS COUNTY AND STATEWIDE)(RECORD IMPOUNDED)New Jersey Superior Court Appellate Division · 2017
- In re Petition for Expungement of W.S.New Jersey Superior Court Appellate Division · 2004
- Adamar of New Jersey v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- PARKING AUTHORITY OF THE CITY OF PATERSON VS. THEODORE LEVINE (L-1338-18, PASSAIC COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2020