Legal Opinion
Cosmair, Inc. v. Taxation Division Director
New Jersey Tax Court
Decided October 9, 1985PublishedCited by 4 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Cosmair, Inc. (taxpayer) is seeking a refund of sales and use taxes paid pursuant to a determination by Director, Division of Taxation (Director) for the audit period April 1, 1979 through March 31, 1982.
Taxpayer is the manufacturer of cosmetic and fragrance products. Director’s assessment included use taxes upon (1) samples of fragrances which were distributed without charge to taxpayer’s department store customers; (2) other products manufactured by taxpayer which it delivered in company vehicles to its offices located outside New Jersey; and (3) products distributed to…
2Cases cited8 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
- Container Ring Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1981
- Hoffmann-LaRoche, Inc. v. PorterfieldOhio Supreme Court · 1968
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3Cited by4 opinions
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- McGraw-Hill, Inc. v. StateNew Jersey Tax Court · 1987
- Cosmair, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1986