New Jersey Tax Court December 26, 2012 (NFF Construction, Inc. v. Director, Division of Taxation)

MENYUK, J.T.C.

This is the court’s opinion following trial of this action, which contests the defendant’s denial of plaintiffs 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.