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ADAMAR OF N.J. v. DIR., DIV. OF TAX.

17 N.J. Tax 80 (1997)

ADAMAR OF NEW JERSEY T/A TROPWORLD CASINO & ENTERTAINMENT RESORT, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. BALLY'S PARK PLACE INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. COMFORT INN — WEST, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GREAT BAY HOTEL AND CASINO T/A SANDS HOTEL AND CASINO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. HARRAH'S ATLANTIC CITY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. HYATT CORPORATION T/A HYATT REGENCY PRINCETON, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. RESORTS INTERNATIONAL HOTEL, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. TRUMP CASTLE HOTEL & CASINO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

October 1, 1997.

Attorney(s) appearing for the Case

Janyce M. Wilson for plaintiffs (Graham, Curtin & Sheridan, attorneys).

Marlene G. Brown for defendant (Peter Verniero, Attorney General of New Jersey).

KUSKIN, J.T.C.

In these consolidated appeals, each of the plaintiffs seeks a refund of New Jersey sales and use taxes paid by it in connection with the purchase of "hotel amenities." The amenities include, without limitation: writing pads; stationery; postcards; pens; matches; sewing kits; shoeshine cloths or pads; and toiletries including soap, shampoo, conditioner, shower caps, lotion, shower gel, and mouthwash.

The parties have filed cross-motions for summary...

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