Legal Opinion
Urso & Brown, Inc. v. Director, New Jersey Division of Taxation
New Jersey Tax Court
Decided January 4, 2001PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiff, Urso & Brown, Inc., predecessor to Al Gar/The Display Connection, Inc., sells custom-designed point-of-sale merchandise displays to retailers. As part of the design and sales process, plaintiff purchases, and provides to prospective customers, prototype displays fabricated by third parties based on plaintiffs designs. The Director, Division of Taxation (Defendant) imposed sales and use tax on plaintiffs purchases of prototypes. Plaintiff contends that the purchases are not subject to tax because: (a) plaintiff provides the materials used to fabricate the prototypes,…
2Cases cited16 opinions
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- 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
- United States Casualty Co. v. Hercules Powder Co.Supreme Court of New Jersey · 1950
- Atlantic City Transportation Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1953
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3Cited by4 opinions
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- Urso & Brown, Inc. v. DIR., DIV. OF TAX.New Jersey Superior Court Appellate Division · 2002
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013
- New Jersey-American Water Co. v. Borough of JamesburgNew Jersey Tax Court · 2003