Hepler v. Director, Division of Taxation

Plaintiff Paul Hepler appeals from a Tax Court decision which dismissed his complaint at the conclusion of a trial. Plaintiff’s *57complaint sought to establish that he was entitled to an exemption under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for the price ($65,000) that he paid for a boat, the Venture III, purchased in Texas but brought to New Jersey and used exclusively in this State. Defendant imposed a use tax of $3,900. Plaintiff was also required to pay interest and penalties. After paying the final determination of $7,965.10, plaintiff filed a complaint seeking a declaration…