Legal Opinion

Today Newspapers, Inc. v. Director, Division of Taxation

Supreme Court of New Jersey

Decided October 4, 1984PublishedCited by 3 opinions

1Opinion of the Court

The opinion of the Court was delivered by

CLIFFORD, J.

This case presents essentially the same factual setting and the same issues as are raised in Fairlawn Shopper, Inc. v. Director, Div. of Taxation, 98 N.J. 64 (1984), decided this day: namely, whether plaintiff, as owner and publisher of several free-circulation newspapers, may benefit from the exemptions afforded “newspapers” and “sales for resale” under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (Act). The purchases in question involve printing services and materials supplied by independent printing firms.

Plaintiff…

2Cases cited3 opinions

Fairlawn Shopper, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
DEL VAL PENNYSAVER v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1983
Del Val Pennysaver, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1981

3Cited by3 opinions

Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
Telepages, Inc. v. BaldwinNew Jersey Tax Court · 1987
Princeton Community Phone Book, Inc. v. BaldwinNew Jersey Superior Court Appellate Division · 1985