Legal Opinion
Global Terminal & Container Services, Inc. v. New Jersey Division of Taxation
New Jersey Tax Court
Decided May 13, 1987PublishedCited by 4 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer, Global Terminal & Container Services, Inc. (Global), contests deficiency tax assessments imposed by the Director of the Division of Taxation pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., on (1) charges for the temporary storage of empty marine-cargo, containers at dockside, contending that such charges are exempt as charges for the transportation of persons or property under N.J.S.A. 54:32B-8.11, and (2) purchases of chocking materials used in packing marine-cargo containers, contending that these materials are exempt wrapping supplies…
2Cases cited12 opinions
- Renz v. Penn Central Corp.Supreme Court of New Jersey · 1981
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
- NJ Bell Tel. Co. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1977
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
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3Cited by4 opinions
- Quest Diagnostics, Inc. v. Director of TaxationNew Jersey Superior Court Appellate Division · 2006
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Quest Diagnostics, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2004