Legal Opinion
L & L Oil Service, Inc. v. Director, New Jersey Division of Taxation
New Jersey Tax Court
Decided January 21, 2000PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff, L & L Oil Service,.Inc. (“L & L”), is engaged in the business of collecting waste oil, sludge, and anti-freeze from gasoline service stations, automobile dealers, industrial properties, and, on a less frequent basis, residential properties. Defendant, Director of the New Jersey Division of Taxation (“Director”), determined that plaintiffs business constituted “maintaining, servicing or repairing real property” under N.J.S.A. 54:32B-3(b)(4) or “maintaining, servicing [or] repairing tangible personal property” under N.J.S.A. 54:32B-3(b)(2) and assessed sales tax under…
2Cases cited12 opinions
- Richard's Auto City, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1995
- Byram Township v. Western World, Inc.Supreme Court of New Jersey · 1988
- International Flavors & Fragrances, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1986
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
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3Cited by2 opinions
- L & L Oil Service, Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2001
- LABOSSIERE ASSOCIATES, INC. VS. INDEPENDENCE HARBOR I CONDOMINIUM ASSOCIATION, INC. (L-3881-15, BERGEN COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2021