SUNDAR, J.T.C. Defendant ("Taxation") moved for summary judgment contending that plaintiff ("J & J") is liable for use tax on its out-of-state purchases of parts which are shipped to J & J in New Jersey and assembled as pretzel warmers/display cases ("Warmers") by J & J in New Jersey. J & J cross-moved for summary judgment maintaining that the tax does not apply because (1) the Warmers are merely stored and/or withdrawn from storage before they are sold or distributed to J & J's out-of-state...
SUNDAR, J.T.C. This is the court's opinion in connection with the above captioned matters. Plaintiffs challenge the assessments imposed by defendant Township of Belleville ("Belleville") upon property located at 86 Lavergne Street, designated as Block 2401, Lot 2 ("Subject") for tax years 2008, 2009, 2010, and 2011. The assessments for tax years 2008 through 2010 were as follows: Land $ 1,664,000 Improvements $ 241,800 __________________________ TOTAL $ 1,905,800 The...
SUNDAR, J.T.C. This opinion rules on the parties' respective motions for summary judgment as to this court's subject-matter jurisdiction for tax years 2009 and 2010. Based on the facts in evidence, and for the reasons more fully explained below, the court finds that the incorrect mailing addresses used on the 2009 notices of assessment were not sufficient bases to excuse plaintiffs' failure to timely challenge those assessments in the Tax Court. Further, plaintiffs did not appeal their 2010...
