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HEUER v. TAXATION DIV. DIR.

12 N.J. Tax 443 (1992)

JOHN F. HEUER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided June 3, 1992.

Attorney(s) appearing for the Case

Arthur W. Burgess for plaintiff.

Thomas D. Kimmett for defendant (Robert J. Del Tufo, Attorney General of the State of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer contests a use tax deficiency assessment of $9,300, plus penalty and interest, imposed by the Director of the Division of Taxation (Director) on the 1987 purchase of a 50-foot motor yacht (the vessel), contending that the transaction was a casual sale exempt from sales tax under N.J.S.A. 54:32B-8.6, that its use was exempt from use tax under N.J.S.A. 54:32B-11(3) and that the vessel...

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