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HEPLER v. DIRECTOR, DIV. OF TAXATION

15 N.J. Tax 261 (1995)

PAUL HEPLER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

October 17, 1995.

Attorney(s) appearing for the Case

Dennis M. Galvin for plaintiff.

Joseph P. Horan, II, for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This is a state tax matter arising under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to 54:32B-29, in which plaintiff seeks an exemption for the price paid for his boat, Venture III, under N.J.S.A. 54:32B-8.12 (§ 8.12). The statute which is the subject of this litigation reads as follows in pertinent part:

Receipts from sales ... of ... vessels primarily engaged in commercial party boat (head boat) sport fishing [sic] and...

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