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State Courts -
New Jersey - February 8, 2007
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Campo Jersey, Inc. v. Director, Div. of Taxation, DOCKET NO. A-5384-04T5, DOCKET NO. A-6078-04T5,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, February 8, 2007, Decided
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Overview: Food items that taxpayers sold from kiosks and free standing carts at mall, sports stadium, and arena were subject to sales tax under former N.J.S.A. § 54:32B-3(c), as definition of "premises" by Director of New Jersey Division of Taxation to include total space of facilities customers had to enter to buy food was reasonable and not ultra vires.
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Marshak v. Weser, DOCKET NO. A-0586-05T1,
SUPERIOR COURT OF NEW JERSEY, APPELLATE DIVISION, February 8, 2007, Decided
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Overview: As Pennsylvania law did not require parent to pay college expenses for child who reached age 18, Uniform Interstate Family Support Act, N.J.S.A. §§ 2A:4-30.65 to -30.123, precluded New Jersey court from modifying Pennsylvania support order to require father to pay for his 18-year-old son's college education, even though parents moved to New Jersey.
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