Legal Opinion
Chester A. Asher, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided January 5, 2006PublishedCited by 1 opinion
1Opinion of the Court
SMALL, P.J.T.C.
This matter requires the court to consider the immunity from state income taxation provided by Section 101(a) of Public Law 86-272,15 U.S.C.A. § 381 (“P.L. 86-272”), which generally prohibits states from imposing an income tax on businesses whose only contact with the state is the solicitation of orders of tangible personal property.
Plaintiff, Chester A. Asher, Inc. (“Asher”), challenges the Final Determination of the Director, Division of Taxation (the “Director”), declaring Asher to be subject to tax under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41,…
2Cases cited22 opinions
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- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Heublein, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1972
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3Cited by1 opinion
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