Legal Opinion
New Cingular Wireless PCS, LLC v. Director, Division of Taxation
New Jersey Tax Court
Decided February 21, 2014PublishedCited by 1 opinion
1Opinion of the Court
DeALMEIDA, P.J.T.C.
This is the court’s opinion with respect to the parties’ cross-motions for summary judgment. The central issue before the court is whether plaintiff, a wireless telecommunications provider, is entitled to a refund of approximately $32 million in sales tax it contends it erroneously collected from its customers on charges for Internet access services. The Director, Division of Taxation denied plaintiffs refund claim on procedural grounds. The court concludes that the Director’s decision was unreasonable and contrary to law. As a result, the court reverses the denial of the…
2Cases cited30 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
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
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3Cited by1 opinion
- New Cingular Wireless Pcs, LLC v. Georgia Department of RevenueCourt of Appeals of Georgia · 2017