KUSKIN, J.T.C.
In this matter plaintiffs appeal an assessment of use tax imposed by defendant Director of the New Jersey Division of Taxation ("Director") in connection with plaintiff Samurai L.L.C.'s purchase in Florida of a fifty-five foot Uniesse boat (the "Boat") which sailed to New Jersey and docked in Jersey City. Promptly after the Boat arrived in Jersey City, Samurai filed a New Jersey use tax return and paid use tax at the rate of three percent of the purchase...
Let's get started
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.