
    768 A.2d 1054
    ADAMAR OF NEW JERSEY T/A TROPICANA CASINO AND RESORT (FORMERLY T/A TROPWORLD CASINO & ENTERTAINMENT RESORT), PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Argued February 14, 2001
    Decided April 3, 2001.
    
      Janyce M. Wilson, argued the cause for appellant, (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the briefs).
    
      Marlene G. Broum, 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 Va Sands Hotel and Casino (Antholis & Courtney, attorneys; Mr. Antholis and Mark G. Yates, on the brief).
   PER CURIAM.

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, 746 A.2d 474 (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.

For affirmance — Chief Justice PORITZ and Justices STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA and ZAZZALI — 7.

Opposed — None.  