Legal Opinion
J & J Snack Foods Sales Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided December 31, 2013Published
1Opinion of the Court
SUNDAR, J.T.C.
Defendant (“Taxation”) moved for summary judgment contending that plaintiff (“J & J”) is liable for use tax on its out-of-state purchases of parts which are shipped to J & J in New Jersey and assembled as pretzel warmers/display eases (“Warmers”) by J & J in New Jersey. J&J cross-moved for summary judgment maintaining that the tax does not apply because (1) the Warmers are merely stored and/or withdrawn from storage before they are sold or distributed to J & J’s out-of-state customers; (2) the Warmers are an integral part of the manufacturing process of the frozen soft pretzels…
2Cases cited27 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
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