Legal Opinion
Kramer v. Director, Division of Taxation
New Jersey Tax Court
Decided May 23, 2008PublishedCited by 1 opinion
1Opinion of the Court
KUSKIN, J.T.C.
In this matter plaintiff challenges an assessment of sales tax in the amount of $16,164.89, plus interest and penalty, imposed by defendant, Director of the New Jersey Division of Taxation (“Director”). The assessment resulted from an audit of plaintiffs *107business for the period April 1, 2001 through June 30, 2004 (the “Audit Period”).1 Plaintiff contends that: (1) during the Audit Period, he, trading as A-l Chem-Dry of North Jersey, provided carpet cleaning services to the public; (2) such services were exempt from sales tax; and (3) the assessment of sales tax should be…
2Cases cited8 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2007
- 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
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Coliseum Pizzeria, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2008