CAMDEN CITY v. TAXATION DIV. DIRECTOR


4 N.J. Tax 458 (1982)

CAMDEN CITY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

July 9, 1982.


Attorney(s) appearing for the Case

Leslie Maggiore for plaintiff (Laurence E. Rosoff, attorney).

Martin Wheelwright, Deputy Attorney General for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LARIO, J.T.C.

The issue presented by this case is whether gasoline purchased by the City of Camden (Camden), subsequently pumped into its employees' privately-owned vehicles and ostensibly used for governmental business is exempt from taxation under the New Jersey Motor Fuels Tax Act, N.J.S.A. 54:39-1 et seq. (act).

Plaintiff has filed a motion for summary judgment declaring:

1. Its purchase of motor fuel to be exempt from taxation under...

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