Legal Opinion
Quest Diagnostics, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 9, 2004PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff Quest Diagnostics, Inc. appeals the denial by defendant Director of the New Jersey Division of Taxation (Director) of plaintiffs refund claim as to $1,073,232 of sales tax paid for the period April 1, 1996 to December 31, 2000. The tax related to plaintiffs purchases of vacutainers (small test tubes sealed with stoppers and used to collect human blood specimens). Plaintiff contends that the vacutainers are wrapping supplies exempt from tax under N.J.S.A. 54:32B-8.15, a provision of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -53. The Director has moved for summary…
2Cases cited14 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the TreasurySupreme Court of the United States · 1989
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
- Paper Products Co. v. PittsburghSupreme Court of Pennsylvania · 1958
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3Cited by2 opinions
- Ironbound Intermodal Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013