Legal Opinion
Monmouth Airlines, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided December 17, 1980PublishedCited by 6 opinions
1Opinion of the Court
LASSER, P. J. T. C.
Taxpayer Monmouth Airlines, Inc., a New Jersey corporation, contests the imposition of the New Jersey Sales and Use Tax (N.J.S.A. 54:32B 1 et seq.) on the purchase and rental of certain aircraft and the purchase of aircraft parts and equipment in the years 1969, 1970 and 1972 through 1976. During those years taxpayer operated a commuter airline. Its home base was at Monmouth Airport in Wall Township, Monmouth County. Flights were made to other states by small commuter-type aircraft. Taxpayer also chartered aircraft. Some charters were for intrastate flights but most were…
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