Trump Plaza Associates v. Director, Division of Taxation

RIMM, J.T.C.

These three cases arise under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (hereafter “the Act”). They are companion cases to Boardwalk Regency Corp. t/a Caesars Atlantic City Hotel and Casino v. Director, Div. of Taxation, 17 N.J.Tax 331 (Tax 1998), decided today in the Tax Court.

The Boardwalk Regency Corp. decision upheld the Director’s tax assessment under the Act on nonalcoholic beverages provided to patrons and employees. The situation with regard to the present three cases is as follows:

*329Plaintiff Items Provided to Patrons Claim

Trump Plaza Associates…