Legal Opinion
Meadowlands Basketball Associates v. Director, Division of Taxation
New Jersey Tax Court
Decided July 24, 2000PublishedCited by 10 opinions
1Opinion of the Court
SMALL, J.T.C.
Plaintiff challenges an assessment made by defendant under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for the period April 1, 1993 through March 31, 1997. The amount of the assessment is not in dispute. The sole issue before this court is whether a 10% impost fee, included and separately stated on the face of each ticket sold and collected by plaintiff on behalf of the New Jersey Sports and Exposition Authority (“NJSEA”) pursuant to a licensing agreement between plaintiff and the NJSEA, is exempt from sales tax pursuant to N.J.S.A. 54:32B—9(a)(1) or -9(f).
*87The…
2Cases cited16 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Gabin v. Skyline Cabana ClubSupreme Court of New Jersey · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Meadowlands Basketball Assoc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- 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
- Campo Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- In re the Estate of SantolinoNew Jersey Superior Court Appellate Division · 2005
5 more not listed; retrieve them via the Exa API.