Legal Opinion
Xcel Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided January 27, 1982PublishedCited by 5 opinions
1Opinion of the Court
CONLEY, J. T. C.
The issue in this case is whether purchases of certain cloth filter pads used by plaintiff in its manufacturing process are exempt from imposition of the New Jersey Sales and Use Tax. Plaintiff has appealed from two separate assessments made by the Director of the Division of Taxation relating to the purchase of the filter pads during the period from January 1,1973 to June 30, 1979. The assessments total $21,813.49 plus interest and penalties.
Plaintiff’s principal business is the manufacture of cellulose acetate film and sheet for uses such as sound recording tape,…
2Cases cited5 opinions
- Moore v. Magor Car Corp.Supreme Court of New Jersey · 1958
- Ramac Explosives, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1974
- Ramac Explosives v. DIR., DIV. OF TAXATIONNew Jersey Superior Court Appellate Division · 1973
- Grinding Balls, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1980
- Grinding Balls, Inc. v. TAX DIV. DIRECTORNew Jersey Superior Court Appellate Division · 1980
3Cited by5 opinions
- Kasischke v. StateSupreme Court of Florida · 2008
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Metpath, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
- XCEL Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1982
- Tooey v. AK Steel Corp.Supreme Court of Pennsylvania · 2013