Legal Opinion
Schirmer-National Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 17, 1998PublishedCited by 3 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s opinion on the parties’ cross-motions for summary judgment regarding the taxability of burglar alarm monitoring systems. The issue of taxability is twofold: whether such systems are subject to the New Jersey Sales and Use Tax if transmitted through telephone communications pursuant to N.J.S.A. 54:32B-2 and 3; and if so, whether taxpayer can avoid its obligation to remit sales tax because the Director did not provide taxpayer with individualized notice of the amended tax statute.
The parties stipulated the following facts. Plaintiff is a New Jersey corporation…
2Cases cited21 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- W v. Pangborne & Co. v. New Jersey Department of TransportationSupreme Court of New Jersey · 1989
- Diamond Glue Co. v. United States Glue Co.Supreme Court of the United States · 1903
- Szczesny v. VasquezNew Jersey Superior Court Appellate Division · 1962
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3Cited by3 opinions
- James-Dale Enterprises, Inc. v. Township of Berkeley HeightsNew Jersey Tax Court · 2011
- Amplicon, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Harvey Nobel & Beaverbrook Motors, Inc. v. Director, New Jersey Division of Motor VehiclesNew Jersey Tax Court · 2000