Trump Plaza Associates v. Director, Division of Taxation

SMALL, P.J.T.C.

These cases raise issues about the statute of limitations for refunds under the Sales and Use Tax Act. The applicable statute of limitations found in N.J.S.A. 54:32B-20(a) is four years. The Director of the Division of Taxation concedes that if the refund claims were timely filed they should be paid. The taxpayers concede that the claims for refund were filed more than four years after the taxes were paid. To be successful in their refund claim, the taxpayers must prevail in their arguments that because of the manner in which the sales tax was “collected” the four-year limit…