Opinion
A-36 September Term 2000
Argued February 14, 2001
Decided April 3, 2001
On certification to the Superior Court, Appellate Division, whose opinion is reported at 328 N.J. Super. 481 (2000).
CHIEF JUSTICE PORITZ and JUSTICES STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA, and ZAZZALI join in this PER CURIAM opinion.
Janyce M. Wilson argued the cause for appellant (Graham, Curtin Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the briefs).
Marlene G. Brown, Deputy Attorney General, argued the cause for respondent (John J. Farmer, Jr., Attorney General of New Jersey, attorney; Mary C. Jacobson, Former Assistant Attorney General, of counsel).
John K. Antholis submitted a brief on behalf of amici curiae, Resorts International Hotel, Inc. and Great Bay Hotel and Casino t/a Sands Hotel and Casino (Antholis Courtney, attorneys; Mr. Antholis and Mark G. Yates, on the brief).
We modify and affirm the judgment of the Appellate Division concerning taxation of complimentary alcoholic beverages substantially for the reasons explained in Judge Braithwaite's opinion, Adamar v. Director, Div. of Taxation, 328 N.J. Super. 481 (App.Div. 2000), as supplemented by this Court's opinion in GNOC v. Director, Div. of Taxation, 167 N.J. 62, 768 A.2d 1051 (2001), also filed today. We also affirm the Appellate Division's determination to remand to the Tax Court for further proceedings the issue concerning taxation of non-alcoholic beverages.
CHIEF JUSTICE PORITZ and JUSTICES STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA and ZAZZALI join in this opinion.
Opposed-None.