Legal Opinion
Newman v. Director
New Jersey Tax Court
Decided June 30, 1994PublishedCited by 13 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax matter, plaintiff, Joseph Newman, sole proprietor of Best Floors, challenges the assessment, by the Director of the Division of Taxation, of sales tax, plus interest and penalty, under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. Plaintiff is in the business of refinishing hardwood floors, and contends that such services are not subject to the sales tax pursuant to N.J.S.A 54:32B-3(b)(4). The amount of tax deficiency established by the Director in a final determination letter of February 26, 1992, was $20,544.18 plus penalty and interest. The parties,…
2Cases cited30 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
- Body-Rite Repair Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1982
25 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Aetna Burglar & Fire Alarm Co. v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Meadowlands Basketball Assoc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- L & L Oil Service, Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2001
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
8 more not listed; retrieve them via the Exa API.