CAMPO JERSEY, INC. v. DIRECTOR, DIV. OF TAXATION


22 N.J. Tax 251 (2005)

CAMPO JERSEY, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

May 10, 2005.


Attorney(s) appearing for the Case

Steven P. Sukel for plaintiff (Sukel & Associates, P.A., attorneys).

Marlene G. Brown for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).


MENYUK, J.T.C.

The issue in this case is whether plaintiff's sales of cookies and brownies at Giants Stadium and the Continental Airlines Arena within the Meadowlands Sports Complex in Secaucus, New Jersey are subject to sales tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the "Act"). Specifically, plaintiff contends that it is a licensee and not a lessee, that it therefore has no "premises," and...

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