MENYUK, J.T.C.
This is the court's opinion following trial of this action, which contests the defendant's denial of plaintiff's claim for a refund of sales and use tax. At issue is whether plaintiff was entitled to collect sales tax at the reduced rate authorized by the Urban Enterprise Zone Act, N.J.S.A. 52:27H-60 to -88 ("UEZ Act"), on its sales of building materials that were used in the construction of the Borgata Hotel and Casino in Atlantic City.
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