Heuer v. Director

Plaintiff John F. Heuer contests the imposition of a use tax by New Jersey upon the use in this state of his fifty-foot boat, which he purchased in Maryland at a public sale ordered by the United States District Court for the District of Maryland in 1987.

The Tax Court of New Jersey heard the matter on cross-motions for summary judgment with certain stipulated facts. There is no question that Heuer did not pay any sales or use tax to either Maryland or New Jersey in connection with the transaction.

Essentially, Heuer’s argument relies on a claimed exemption from New Jersey’s use tax based on…