GABGEO, INC. v. DIRECTOR, DIV. OF TAXATION


23 N.J. Tax 38 (2006)

GABGEO, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, DIRECTOR, DIVISION OF ALCOHOLIC BEVERAGE CONTROL, AND TOWNSHIP OF COLTS NECK, Defendants.

Tax Court of New Jersey.

April 21, 2006.


Attorney(s) appearing for the Case

Bunce Atkinson, for plaintiff (Atkinson & DeBartolo, attorneys).

Mala Narayanan, for defendant Director, Division of Taxation (Zulima V. Farber, Attorney General of New Jersey, attorney).


SMALL, P.J.T.C.

In this case, we revisit the consequences of the failure to file a timely Notice of Bulk Sale under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. The earlier cases helped define what a bulk sale is: Bunting v. Director, Div. of Taxation, 176 N.J.Super. 262, 1 N.J.Tax 189, 422 A.2d 815 (Tax 1980) (holding...

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