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MARINER'S LANDING, INC. v. TAX. DIV. DIR.

11 N.J. Tax 215 (1989)

MARINER'S LANDING, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

December 19, 1989.

Attorney(s) appearing for the Case

Mark G. Schwartz for plaintiff (McAllister, Westmoreland, Vesper & Schwartz, attorneys).

Herbert K. Glickman for defendant (W. Cary Edwards, Atty. Gen. of New Jersey, attorney).

RIMM, J.T.C.

This is a sales and use tax matter. There are two basic issues:

(1) what is the correct interpretation of N.J.S.A. 54:32B-3(e)(1) imposing a sales tax on an admission charge, and, in connection with that section, what is the correct interpretation of N.J.S.A. 54:32B-2(o) defining admission charge and N.J.S.A. 54:32B-2(t) defining place of amusement; and

(2) is a use tax due under N.J.S.A. 54:32B-6

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