NFF Construction, Inc. v. Director, Division of Taxation

MENYUK, J.T.C.

This is the court’s opinion following trial of this action, which contests the defendant’s denial of plaintiffs claim for a refund of sales and use tax. At issue is whether plaintiff was entitled to collect sales tax at the reduced rate authorized by the Urban Enterprise Zone Act, N.J.S.A. 52:27H-60 to -88 (“UEZ Act”), on its sales of building materials that were used in the construction of the Borgata Hotel and Casino in Atlantic City.

Defendant Director, Division of Taxation (“Director”) contends that plaintiff NFF Construction, Inc. (“NFF”) should have collected tax at the…