NEW CINGULAR v. DIR., DIV. OF TAXATION

DOCKET NO. 000003-2012

28 N.J. Tax 1 (2014)

NEW CINGULAR WIRELESS PCS, LLC, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: February 21, 2014.


Attorney(s) appearing for the Case

Margaret C. Wilson for plaintiff (Reeder Wilson, LLP, attorneys).

Jill C. McNally for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).


DeALMEIDA, P.J.T.C.

This is the court's opinion with respect to the parties' cross-motions for summary judgment. The central issue before the court is whether plaintiff, a wireless telecommunications provider, is entitled to a refund of approximately $32 million in sales tax it contends it erroneously collected from its customers on charges for Internet access services. The Director, Division of Taxation denied plaintiff's refund claim on procedural grounds. The court...

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