Legal Opinion
Flexx Petroleum Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided July 9, 1991PublishedCited by 6 opinions
1Opinion of the Court
ANDREW, J.T.C.
At issue in this state tax case is the appropriate construction of N.J.S.A. 54:39-28, an exemption provision in the Tax Upon Sale of Motor Fuels Act (hereinafter motor fuels act), N.J.S.A. 54:39-1 et seq. The precise issue, as framed by the parties, is whether plaintiff, Flexx Petroleum Corporation, may purchase motor fuel in this State “tax free” as a sale for export when plaintiff, itself, does not export the fuel but rather sells it to a third party in New Jersey who then exports the fuel.
Plaintiff, a wholesale dealer of motor fuels in this State, purchased motor fuel from…
2Cases cited10 opinions
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Fraser v. Robin Dee Day CampSupreme Court of New Jersey · 1965
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3Cited by6 opinions
- In re the Appeal of Adoption of N.J.A.C. 5:25A-1.1New Jersey Superior Court Appellate Division · 1993
- BUILDERS LEAGUE v. Pine HillNew Jersey Superior Court Appellate Division · 1996
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
- Random House, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2006
- Fields v. Trustees of Princeton UniversityNew Jersey Tax Court · 2015
1 more not listed; retrieve them via the Exa API.