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CAMPO JERSEY, INC. v. DIR., DIV. OF TAX'N.

915 A.2d 600 (2007)

390 N.J. Super. 366

CAMPO JERSEY, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent. Bubbles, Inc., t/a Auntie Anne's Pretzels, Plaintiff-Appellant, v. Director, Division of Taxation, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 8, 2007.

Attorney(s) appearing for the Case

Steven P. Sukel, Morganville, argued the cause for appellant Campo Jersey, Inc. (Sukel, Macnow & Associates, attorneys; Mr. Sukel, on the brief).

R. James Kravitz, Lawrenceville, argued the cause for appellant Bubbles, Inc. (Fox Rothschild, attorneys; Jonathan D. Weiner, of counsel; Mr. Kravitz, on the brief).

Marlene G. Brown, Deputy Attorney General, argued the cause for respondent (Stuart Rabner, Attorney General of New Jersey, attorney; Patrick DeAlmeida, Assistant Attorney General and Ms. Brown, on the brief).

Before Judges LEFELT, PARRILLO and SAPP-PETERSON.

The opinion of the court was delivered by

PARRILLO, J.A.D.

In this consolidated matter, taxpayers Campo Jersey, Inc. (Campo) and Bubbles, Inc. (Bubbles) appeal from adverse Tax Court determinations upholding sales tax assessments on food items they sold on the basis that appellants' "premises" included the total space of the facilities that customers had to enter to make their food purchases. The issue of how to define "premises" for the purpose of applying...

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