Legal Opinion
KSS Transportation Corp. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided April 7, 1989PublishedCited by 5 opinions
1Opinion of the Court
The opinion of the court was delivered by
CONLEY, J.S.C. (temporarily assigned).
KSS Transportation Corp. (KSS), a New Jersey corporation, appeals the final judgment entered in the Tax Court, appearing at 9 N.J.Tax 273 (1987), affirming a use tax assessment under N.J.S.A. 54:32B-1 et seq imposed by the Director, Division of Taxation, upon KSS’ out-of-state purchase of an aircraft. The New Jersey Sales and Use Tax Act imposes a tax upon the receipts from every retail sale of tangible personal property unless exempt under the act. N.J.S.A. 54:32B-3. KSS claims an exemption under N.J.S.A.…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- American Fire & Casualty Co. v. Director, Division of TaxationNew Jersey Tax Court · 2003
- D.P.S. Acquisition Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Lady Frances V, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Furmato v. StateNew Jersey Tax Court · 1996