Legal Opinion
Little v. Director, New Jersey Division of Taxation
New Jersey Tax Court
Decided May 29, 2001PublishedCited by 8 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff, Stephen Little1, appeals an assessment of sales and use tax contending that, although his sales of materials and supplies were taxable, he was not obligated to collect the tax because the purchasers were contractors. The matter is before the court on cross-motions for summary judgment. Based on the analysis set forth below, I deny plaintiff’s motion and grant the Director, Division of Taxation’s (“Director”) motion.
During the period at issue, 1990 through 1996, plaintiff engaged in the business of selling sand, gravel, mulch and similar materials to landscapers,…
2Cases cited4 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Cumberland Arms Associates v. Burlington TownshipNew Jersey Tax Court · 1988
- J.R. Corelli Associates, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1993
3Cited by8 opinions
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Kasot, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Clorox Products Manufacturing Co. v. Director, Division of TaxationNew Jersey Tax Court · 2006
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