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 subject to sales tax as receipts from the "the transportation or...
NOT FOR PUBLICATION MALA NARAYANAN, Judge. Dear Counsel: This letter opinion constitutes the court's decision with respect to the above-captioned complaint involving plaintiff's appeal against the local property tax assessment upon her residence. The residence is located at 388 North Maple Avenue, East Orange, designated as Block 130, Lot 24 ("Subject"). For tax year 2010, Defendant ("East Orange") assessed the Subject as follows: Land $135,700 Improvements $126,...
NOT FOR PUBLICATION MALA NARAYANAN, Judge. Dear Counsel: This letter opinion constitutes the court's decision with respect to the above-captioned complaint involving plaintiff's appeal against the local property tax assessment upon her residence. The residence is located at 388 North Maple Avenue, East Orange, designated as Block 130, Lot 24 ("Subject"). For tax year 2010, Defendant ("East Orange") assessed the Subject as follows: Land $135,700 Improvements $126,...
