Legal Opinion
Random House, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 13, 2005PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
In this matter, plaintiff challenges assessments of litter control tax in connection with its sales of hardcover and softcover books to wholesalers, distributors, and retailers. Defendant, Director of the New Jersey Division of Taxation (Director), imposed the assessments pursuant to N.J.S.A. 13:1E-99.1 for each of tax years 1993 through 2000. As of March 15, 2005, the assessments, including penalties and interest, totaled $478,330.27. The parties have submitted a stipulation of facts, and both plaintiff and the Director have moved for summary judgment. For the reasons set forth…
2Cases cited14 opinions
- Busik v. LevineSupreme Court of New Jersey · 1973
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- New Capitol Bar & Grill Corp. v. Division of Employment SecuritySupreme Court of New Jersey · 1957
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
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3Cited by2 opinions
- Random House, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2006
- Cargill Meat Solutions, Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2023