Legal Opinion
Steelcase, Inc. v. Director
New Jersey Tax Court
Decided April 5, 1993PublishedCited by 9 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests a sales tax deficiency assessment imposed by the Director of the Division of Taxation (Director) on “drop-shipment” sales of office furniture and systems purchased by out-of-state dealers and delivered by Steelcase, Inc. to the New Jersey locations of the ultimate purchasers. The Director determined that Steelcase made taxable sales in New Jersey which are not exempt as sales for resale under the New Jersey Sales and Use Tax Act, N.J.S.A 54:32B-1 et seq. (the act).
On March 20,1989, a notice of assessment was sent to Steelcase, imposing sales tax of $844,715…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- New Jersey Guild of Hearing Aid Dispensers v. LongSupreme Court of New Jersey · 1978
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- Stryker Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Steelcase, Inc. v. CrystalSupreme Court of Connecticut · 1996
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Lyon Metal Products, Inc. v. St. Bd. of EqualizationCalifornia Court of Appeal · 1997
4 more not listed; retrieve them via the Exa API.