Legal Opinion
Fedway Associates, Inc. v. Director
New Jersey Tax Court
Decided June 1, 1994PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer, Fedway Associates, Inc. (Fedway), contests a use tax deficiency assessment imposed by the Director of the Division of Taxation (Director) on certain purchases of tangible personal property for distribution to Fedway’s salespersons as either compensation or sales promotions. Director determined that the purchases were subject to use tax pursuant to N.J.S.A 54:32B-1 to 27. Fedway contends that the assessment is improper because the purchases are exempt from sales or use tax pursuant to the New Jersey Urban Enterprise Zones Act (Act) N.J.S.A 52:27H-60 to 97.
A trial was…
2Cases cited5 opinions
- Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
- Hoeganaes Corp. v. Dir. of Div. of TaxNew Jersey Superior Court Appellate Division · 1976
- 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
- Cosmair, Inc. v. DirectorNew Jersey Superior Court Appellate Division · 1986
3Cited by3 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Fedway Associates Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1995
- NFF Construction, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2012