Legal Opinion
Sodexho Operations, LLC v. Director, Division of Taxation
New Jersey Tax Court
Decided August 13, 2003PublishedCited by 1 opinion
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff Sodexho Operations, LLC (“Sodexho”) provided management services for the food service departments at St. Francis Medical Center (“SFMC”) in Trenton, New Jersey and St. Elizabeth Hospital (“SEH”) in Elizabeth, New Jersey (referred to together in this Opinion as the “Hospitals”) and for the environmental (cleaning) service department at SFMC. Sodexho appeals defendant Director’s assessments of use tax pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the “SUT Act”). The assessments relate to Sodexho’s purchases during the period April 1, 1993…
2Cases cited27 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. New MexicoSupreme Court of the United States · 1982
- Sears Mortgage Corp. v. RoseSupreme Court of New Jersey · 1993
- United States v. Township of MuskegonSupreme Court of the United States · 1958
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3Cited by1 opinion
- Sodexho Operations, LLC v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2004