Legal Opinion
Millington Quarry, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided January 27, 1983PublishedCited by 11 opinions
1Opinion of the Court
HOPKINS, J.T.C.
This is an appeal from the denial by Director, Division of Taxation, of a claim for refund filed by plaintiff (taxpayer) of a sales tax in the amount of $51,402.50, together with interest, which had been paid on a power shovel, rock trucks and loaders purchased during the year 1979. Director also denied a second sales tax refund claim in the amount of $6,416.75 in sales tax paid on a loader in 1980. Taxpayer contends that Director improperly denied refunds because the sales tax was paid on equipment used in the production of stone and which was exempt pursuant to N.J.S.A.…
2Cases cited23 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Tri-State Asphalt Corp. v. GlanderOhio Supreme Court · 1950
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
18 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Quest Diagnostics, Inc. v. Director of TaxationNew Jersey Superior Court Appellate Division · 2006
- Fairlawn Shopper, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- Blair v. Taxation Division DirectorNew Jersey Tax Court · 1987
6 more not listed; retrieve them via the Exa API.