Legal Opinion
Accuzip, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 13, 2009PublishedCited by 3 opinions
1Opinion of the Court
BIANCO, J.T.C.
In these consolidated matters, plaintiffs AccuZIP, Inc. (hereinafter “AccuZIP”) and Quark, Inc. (hereinafter “Quark;” and the plaintiffs collectively as “the Corporations”) appeal from final determinations issued by defendant Director, Division of Taxation (hereinafter “the Director”) finding the Corporations liable for the Corporation Business Tax (hereinafter “CBT”), pursuant to the Corporation Business Tax Act N.J.S.A. 54:10A-1 to -41 (hereinafter “the Act”), as a result of computer program sales to New Jersey customers. All parties have moved for summary judgment.
For the…
2Cases cited42 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by3 opinions
- Telebright Corp. v. DirectorNew Jersey Superior Court Appellate Division · 2012
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Griffith v. Conagra Brands, Inc.West Virginia Supreme Court · 2012