ATLANTIC CITY SHOWBOAT v. DIRECTOR

No. 000036-2007, 006119-2007.

26 N.J. Tax 234 (2012)

ATLANTIC CITY SHOWBOAT, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. OUR LADY OF LOURDES MEDICAL CENTER, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

January 24, 2012.


Attorney(s) appearing for the Case

Peter L. Faber of the New York bar, admitted pro hac vice, and Leah Samit Robinson for plaintiff Atlantic City Showboat, Inc. (McDermott Will & Emery, LLP, attorneys).

Jonathan M. Korn for plaintiff Our Lady of Lourdes Medical Center, Inc. (Blank Rome, LLP, attorneys).

Jill C. McNally for defendant (Jeffrey S. Chiesa, Attorney General of New Jersey, attorney).


DeALMEIDA, P.J.T.C.

The first question before the court is whether the amount charged by an electric public utility for the distribution of electricity through the local distribution infrastructure to a consumer is subject to sales tax. For the reasons explained more fully below, the court concludes that the amount charged for the distribution of electricity through the local distribution infrastructure to a consumer is...

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