Legal Opinion
Comfortably Yours, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 29, 1992PublishedCited by 4 opinions
1Opinion of the Court
CRABTREE, J.T.C.
Plaintiff seeks review of defendant’s determination of plaintiff’s liability for use tax in the amount of $9,787.32 for the fiscal periods beginning October 1, 1986 and ending September 30, 1989. The tax pertains to plaintiff's retail purchase of catalogs from out-of-state vendors that were shipped directly by those vendors to plaintiff’s customers and prospective customers in New Jersey.
The case has been submitted under a stipulation of facts pursuant to R. 8:8—1(b).
The sole issue is whether plaintiff is liable for use tax on the retail cost of direct-mail catalogs…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Wisconsin Department of Revenue v. J. C. Penney Co.Court of Appeals of Wisconsin · 1982
- Modern Merchandising, Inc. v. Department of RevenueSouth Dakota Supreme Court · 1986
- K Mart Corp. v. Idaho State Tax CommissionIdaho Supreme Court · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Comfortably Yours v. DIR. OF TAX.New Jersey Superior Court Appellate Division · 1994
- Office Depot, Inc. v. Director of RevenueSupreme Court of Missouri · 2016