Legal Opinion
Continental Gypsum Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided November 1, 2000PublishedCited by 3 opinions
1Opinion of the Court
SMALL, J.T.C.
This case requires that I determine the proper application of N J.S.A. 54:32B-14.1b, which provides an exemption from the New Jersey Sales and Use Tax (N.J.S.A. 54:82B-1 to -29) for certain purchases of gas from other than a regulated utility (“non-utility *224gas”) by a corporation which commenced purchasing non-utility gas in New Jersey during July 1995. That determination depends on the deference to be paid to a notice issued by the Director, Division of Taxation on November 17, 1997 and analysis of the meaning of the cited statute.
The statute reads in relevant part as follows:
An…
2Cases cited25 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Garcia v. United StatesSupreme Court of the United States · 1985
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
20 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Residuary Trust A v. Director, Division of TaxationNew Jersey Tax Court · 2013
- Miller v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Kushner v. Director, Division of TaxationNew Jersey Tax Court · 2005