Lamtec Corp. v. Department of Revenue

¶1 Lamtec, a New Jersey corporation, appeals from a summary judgment in favor of the Washington State Department of Revenue (Department) and its imposition of business and occupation (B&O) taxes. We hold that Lamtec’s Washington customers did not receive the products in New Jersey even though the products were shipped free on board (F.O.B.)1 Flanders, New Jersey, because the common carriers had no authority to accept, reject, or inspect on behalf of the Washington customers. We also hold that Lamtec’s activities in Washington establish a nexus for B&O tax purposes, even though they do not…