Legal Opinion
Feesers, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided June 20, 2002PublishedCited by 2 opinions
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s determination regarding defendant’s motion for summary judgment seeking a dismissal of the complaint, and plaintiffs cross-motion for summary judgment seeking a refund of litter control taxes paid pursuant to the Clean Communities and Recycling Act (N.J.S.A. 13:lE-92 et seq.)1 (hereinafter “the Act”).
Plaintiff is a Pennsylvania wholesale food distributor that sells and distributes food products in New Jersey. Plaintiffs food products include salad dressing, barbeque sauce, muffin, cake, and brownie mixes, shortening, ice cream, flour, beans, chili, salsa,…
2Cases cited9 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- State v. ButlerSupreme Court of New Jersey · 1982
- State v. Churchdale Leasing, Inc.Supreme Court of New Jersey · 1989
- Ocean Pines, Ltd. v. Borough of Point PleasantSupreme Court of New Jersey · 1988
- In Re Application of Township of Howell, Monmouth CountyNew Jersey Superior Court Appellate Division · 1991
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3Cited by2 opinions
- Random House, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Cargill Meat Solutions, Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2023