Legal Opinion
Fairlawn Shopper, Inc. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided October 4, 1984PublishedCited by 23 opinions
1Opinion of the Court
The opinion of the Court was delivered by
CLIFFORD, J.
In these consolidated tax appeals we address the applicability of the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (Act), to the amounts expended by plaintiffs for certain outside printing costs in the plaintiffs’ publication of free-circulation newspapers. The Director of the Division of Taxation (Director) seeks to apply the Act to so much of the printers’ bills to plaintiffs as represent printing services, as well as to all materials other than newsprint. Plaintiffs allege two grounds of exemption: (1) that receipts from…
2Cases cited13 opinions
- American Motor Inns, Inc. v. Holiday Inns, Inc., International Association of Holiday Inns, Intervenor-DefendantCourt of Appeals for the Third Circuit · 1975
- Schierstead v. City of BrigantineSupreme Court of New Jersey · 1959
- Donadio v. CunninghamSupreme Court of New Jersey · 1971
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Morris Cty. Fair Hous. Council v. Boonton Tp.New Jersey Superior Court Appellate Division · 1985
- Campus Communications v. Dept. of Rev.Supreme Court of Florida · 1985
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
18 more not listed; retrieve them via the Exa API.