Legal Opinion
Hepler v. Director, Division of Taxation
New Jersey Tax Court
Decided October 17, 1995PublishedCited by 1 opinion
1Opinion of the Court
RIMM, J.T.C.
This is a state tax matter arising under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to 54:32B-29, in which plaintiff seeks an exemption for the price paid for his boat, Venture III, under N.J.S.A. 54:32B-8.12 (§ 8.12). The statute which is the subject of this litigation reads as follows in pertinent part:
Receipts from sales ... of ... vessels primarily engaged in commercial party boat (head boat) sport fishing [sic] and subject to annual inspection by the United States Coast Guard ... are exempt from the tax imposed under the Sales and Use Tax Act.
*264[N.J.S.A. 54:32B-8.12]
Plaintiff…
2Cases cited18 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Puget Sound Power & Light Co. v. SeattleSupreme Court of the United States · 1934
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hepler v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1996