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FLEXX PETRO. CORP. v. TAX DIV. DIR.

12 N.J. Tax 1 (1991)

FLEXX PETROLEUM CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 9, 1991.

Attorney(s) appearing for the Case

Laurence Reich, for plaintiff (Carpenter, Bennett & Morrissey, attorneys).

Mary R. Hamill, for defendant (Robert J. Del Tufo, Atty. Gen. of New Jersey, attorney).

ANDREW, J.T.C.

At issue in this state tax case is the appropriate construction of N.J.S.A. 54:39-28, an exemption provision in the Tax Upon Sale of Motor Fuels Act (hereinafter motor fuels act), N.J.S.A. 54:39-1 et seq. The precise issue, as framed by the parties, is whether plaintiff, Flexx Petroleum Corporation, may purchase motor fuel in this State "tax free" as a sale for export when plaintiff, itself, does not export the fuel but rather sells...

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