Tax Court: Abdul M. Momoh-Oare v. Dir., Div. of Taxation, Docket No. 013111-2016; opinion by Gilmore, J.T.C., decided January 28,2019. For plaintiff – Abdul M. Momoh-Oare (Pro se); for defendant – Steven J. Colby (Gurbir S. Grewal, Attorney General of New Jersey, attorney).
A resident taxpayer challenged imposition of New Jersey sales tax on his in-state purchase of a motor vehicle, alleging that his export of the vehicle to Nigeria exempted the transaction from state sales tax. Taxpayer moved for summary judgment and the Director, Division of Taxation cross-moved for summary judgment. Held: Taxpayer’s purchase did not qualify for exemption from sales tax on motor vehicle purchases under New Jersey statutes or regulations, and imposition of sales tax in this matter did not violate the Import-Export Clause of the United States Constitution, art. I, § 10, cl. 2. Therefore, the court denied taxpayer’s motion for summary judgment, and granted the Director, Division of Taxation’s cross-motion for summary judgment denying taxpayer’s refund claim and dismissing the complaint.