GNOC, CORP. v. DIRECTOR, DIV. OF TAX.


768 A.2d 1051 (2001)

167 N.J. 62

GNOC, CORP. t/a The Grand, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Supreme Court of New Jersey.

Decided April 3, 2001.


Attorney(s) appearing for the Case

Janyce M. Wilson, Morristown, argued the cause for appellant, (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the briefs).

Marlene G. Brown, Deputy Attorney General, argued the cause for respondent, (John J. Farmer, Jr., Attorney General of New Jersey, attorney; Mary C. Jacobson, Former Assistant Attorney General, of counsel).

John K. Antholis, Morristown, submitted a brief on behalf of amici curiae, Resorts International Hotel, Inc. and Great Bay Hotel and Casino t/a Sands Hotel and Casino, (Antholis & Courtney, attorneys; Mr. Antholis and Mark G. Yates, on the brief).


PER CURIAM.

We affirm the judgment of the Appellate Division substantially for the reasons set forth in Judge Braithwaite's comprehensive and well-reasoned opinion. GNOC Corp. t/a The Grand v. Director, Div. of Taxation, 328 N.J.Super. 467, 746 A.2d 466 (App.Div.2000). We write separately only to elaborate on the analytical basis for our conclusion that GNOC was liable for sales taxes on the alcoholic beverages it purchased...

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