Legal Opinion
Adamar v. Director, Division of Taxation
New Jersey Tax Court
Decided October 1, 1997PublishedCited by 9 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In these consolidated appeals, each of the plaintiffs seeks á refund of New Jersey sales and use taxes paid by it in connection with the purchase of “hotel amenities.” The amenities include, without limitation: writing pads; stationery; postcards; pens; matches; sewing kits; shoeshine cloths or pads; and toiletries including soap, shampoo, conditioner, shower caps, lotion, shower gel, and mouthwash.
The parties have filed cross-motions for summary judgment based on stipulated facts. These motions require interpretation of the following provisions of the New Jersey Sales and Use…
2Cases cited28 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- AMN, Inc. v. Township of South Brunswick Rent Leveling BoardSupreme Court of New Jersey · 1983
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
23 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Quest Diagnostics, Inc. v. Director of TaxationNew Jersey Superior Court Appellate Division · 2006
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1999
- Advo, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Adamar of New Jersey v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1999
4 more not listed; retrieve them via the Exa API.