Camden City v. Taxation Division Director

LARIO, J. T. C.

The issue presented by this case is whether gasoline purchased by the City of Camden (Camden), subsequently pumped into its employees’ privately-owned vehicles and ostensibly used for governmental business is exempt from taxation under the New Jersey Motor Fuels Tax Act, N.J.S.A. 54:39-1 et seq. (act).

Plaintiff has filed a motion for summary judgment declaring:

1. Its purchase of motor fuel to be exempt from taxation under the act, or that

2. Any proceeding to collect any tax that may be due and owing should be maintained against the distributor from whom the city purchased its…