Legal Opinion
Advo, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided October 28, 2010PublishedCited by 7 opinions
1Opinion of the Court
DeALMEIDA, P.J.T.C.
The central issue in this case is whether the weekly publication distributed by plaintiff ADVO, Inc. (“ADVO”) during the period at issue was a “newspaper” within the meaning of N.J.S.A. 54:32B-8.30. Resolution of this question will determine whether receipts from the sale of advertising in the publication were exempt from sales tax. For the reasons described more fully below, the court concludes that during the period at issue plaintiff published a newspaper within the meaning of the statute. Plaintiff, therefore, is entitled to a refund of the sales tax it collected on its…
2Cases cited13 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lowe's Home Centers, Inc. v. City of MillvilleNew Jersey Tax Court · 2010
- Atlantic City Showboat, Inc. v. DirectorNew Jersey Tax Court · 2012
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
- PPL Electric Utilities Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2014
- New Cingular Wireless PCS, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2014
2 more not listed; retrieve them via the Exa API.