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CONTINENTAL GYPSUM CO. v. DIR., DIV. OF TAXATION

19 N.J. Tax 221 (2000)

CONTINENTAL GYPSUM CO., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

November 1, 2000.

Attorney(s) appearing for the Case

Nancy A. Skidmore and Joseph G. Ragno for plaintiff (Waters, McPherson, McNeill, attorneys).

Marlene G. Brown for defendant (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

SMALL, J.T.C.

This case requires that I determine the proper application of N J.S.A. 54:32B-14.1b, which provides an exemption from the New Jersey Sales and Use Tax (N.J.S.A. 54:32B-1 to -29) for certain purchases of gas from other than a regulated utility ("non-utility gas") by a corporation which commenced purchasing non-utility gas in New Jersey during July 1995. That determination depends on the deference...

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