1. Home
  2. Browse Decisions
  3. N.J.
  4. 14 N.J.
  5. 14 N.J. Tax 160 (1993)
 

J.R. CORELLI ASSOC., INC. v. DIR., DIV. OF TAXATION

14 N.J. Tax 160 (1993)

J.R. CORELLI ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 20, 1993.

Attorney(s) appearing for the Case

Robert J. Del Tufo, Attorney General, attorney for appellant (Joseph L. Yannotti, Assistant Attorney General, of counsel; Carolyn Lurry Mapp, Deputy Attorney General, on the brief).

Respondent has submitted a letter in lieu of brief.

Before Judges SKILLMAN and VILLANUEVA.

PER CURIAM.

The issue presented by this appeal is whether a vendor which accepts a tax exemption certificate from a purchaser based on the vendor's misinterpretation of the applicable law is relieved of liability for collection of the sales tax.

Plaintiff J.R. Corelli Associates, Inc. is a corporation involved in selling, leasing and repairing stretch-type limousines. As a result of an audit, the Division of Taxation issued a notice of assessment to plaintiff...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases