Mariner's Landing, Inc. v. Director, Division of Taxation

RIMM, J.T.C.

This is a sales and use tax matter. There are two basic issues:(1) what is the correct interpretation of N.J.S.A. 54:32B-3(e)(1) imposing a sales tax on an admission charge, and, in connection with that section, what is the correct interpretation of N.J.S.A. 54:32B-2(o) defining admission charge and N.J.S.A. 54:32B-2(t) defining place of amusement; and(2) is a use tax due under N.J.S.A. 54:32B-61 on the foreign purchase of rides and equipment used in an amusement park?

*217Plaintiff, Mariner’s Landing, Inc., a corporation of New Jersey, owns and operates an amusement pier called…