Legal Opinion
Drugstore.com, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 11, 2008Published
1Opinion of the Court
MENYUK, J.T.C.
Plaintiff operates the website known as drugstore.com through which customers can purchase prescription drugs, over-the-coun*626ter medicines, and other items typically sold in a drugstore. The issue in this ease is whether defendant Director, Division of Taxation (“Director”) can require plaintiff, an entity that is admittedly physically present in New Jersey, to collect sales tax from New Jersey customers purchasing goods through its website operated from Washington State. Plaintiff asserts that its only roles in the sales transactions were the operation of the website, and the…
2Cases cited9 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Kugler v. Koscot Interplanetary, Inc.New Jersey Superior Court Appellate Division · 1972
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
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