Legal Opinion
Hoffman-La Roche, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided February 1, 1983PublishedCited by 11 opinions
1Opinion of the Court
ANDREW, J.T.C.
Plaintiff Hoffman-La Roche, Inc. seeks a refund of (1) the use tax paid on advertising and promotional materials purchased from out-of-state vendors and delivered to direct mailing houses in New Jersey for distribution outside of New Jersey and (2) the sales tax paid on mailing labels supplied by direct mailing houses in the performance of their services for plaintiff. By letter dated January 28, 1980, defendant Director, Division of Taxation, denied the refund claim. The taxes in question are for the period November 20, 1976 through November 20, 1978. The parties have…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- Media Graphics, Inc. v. DirectorNew Jersey Tax Court · 1984
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- Hoffmann-Laroche, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1983
- McGraw-Hill, Inc. v. StateNew Jersey Tax Court · 1987
6 more not listed; retrieve them via the Exa API.