MEADOWLANDS BASKETBALL ASSOCIATES v. DIR., DIV. OF TAX.


19 N.J. Tax 85 (2000)

MEADOWLANDS BASKETBALL ASSOCIATES, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 24, 2000.


Attorney(s) appearing for the Case

Robert J. Alter for plaintiff (Sills, Cummis, Radin, Tischman, Epstein & Gross, attorneys).

Patrick DeAlmeida for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).


SMALL, J.T.C.

Plaintiff challenges an assessment made by defendant under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, for the period April 1, 1993 through March 31, 1997. The amount of the assessment is not in dispute. The sole issue before this court is whether a 10% impost fee, included and separately stated on the face of each ticket sold and collected by plaintiff on behalf of the New Jersey Sports and Exposition Authority ("NJSEA") pursuant...

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