NFF CONSTR. v. DIR., DIV. OF TAX.

Docket No. 011330-2009.

27 N.J. Tax 1 (2012)

NFF CONSTRUCTION, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

December 26, 2012.


Attorney(s) appearing for the Case

William J. Hughes, Jr., Esq. and Mark A. Fiore, Esq. for plaintiff (Cooper, Levenson, April, Niedelman & Wagenheim, P.A., attorneys).

David B. Bender , Deputy Attorney General, for defendant Director, Division of Taxation ( Jeffrey S. Chiesa , Attorney General of New Jersey, attorney).


MENYUK, J.T.C.

This is the court's opinion following trial of this action, which contests the defendant's denial of plaintiff's claim for a refund of sales and use tax. At issue is whether plaintiff was entitled to collect sales tax at the reduced rate authorized by the Urban Enterprise Zone Act, N.J.S.A. 52:27H-60 to -88 ("UEZ Act"), on its sales of building materials that were used in the construction of the Borgata Hotel and Casino in Atlantic City.

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