Huff v. Director, Division of Taxation

KUSKIN, J.T.C.

In this matter plaintiffs appeal an assessment of use tax imposed by defendant Director of the New Jersey Division of Taxation (“Director”) in connection with plaintiff Samurai L.L.C.’s purchase in Florida of a fifty-five foot Uniesse boat (the “Boat”) which sailed to New Jersey and docked in Jersey City. Promptly after the Boat arrived in Jersey City, Samurai filed a New Jersey use tax return and paid use tax at the rate of three percent of the purchase price for the Boat. At the time, the statutory use tax rate under N.J.S.A. 54:32B-6, a provision of the New Jersey Sales and…