Random House, Inc. v. Director, Division of Taxation

The Director of the Division of Taxation appeals the Tax Court’s determination that books sold and distributed in New Jersey by respondent Random House, Inc. from 1993 through 2000 did not constitute “litter-generating products” subject to the since-repealed litter control tax under N.J.S.A. 13:1E-99.1(a) (repealed by L. 2002, c. 128, § 12). We affirm, substantially for the reasons set forth in Tax Court Judge Harold Kuskin’s comprehensive opinion of September 13, 2005 reported at Random House, Inc. v. Director, Div. of Taxation, 22 N.J.Tax 485 (Tax 2005).

We add only a few comments. As a…