NFF Construction Inc. v. Director, Division of Taxation, No. 011330-2009; Tax Court; opinion by Menyuk, J.T.C.; decided and approved for publication December 26, 2012. DDS No. 35-5-8589 [18 pp.]
This action contests the director of the Division of Taxation’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 (UEZ Act), on its sales of building materials that were used in the construction of the Borgata Hotel and Casino in Atlantic City.
