Legal Opinion
Waltrich Plastic Corp. v. Taxation Division Director
New Jersey Tax Court
Decided March 31, 1983PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This is an action by taxpayer, a New Jersey corporation and manufacturer of lawn chair webbing. Taxpayer contests the assessment of sales and use tax on purchases of equipment delivered to taxpayer’s place of business in New Jersey, checked there by taxpayer and then delivered by taxpayer to its manufacturing plants in Georgia or Massachusetts.
*322The sole issue is whether the equipment has acquired a tax situs in New Jersey for sales and use tax purposes. Taxpayer contends that the Director may not assess sales and use tax on the subject transactions because the equipment was…
2Cases cited6 opinions
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Independent Warehouses, Inc. v. ScheeleSupreme Court of the United States · 1947
- International Telephone & Telegraph Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Heuer v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Lady Frances V, LLC v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Wheaton Industries v. Taxation Division DirectorNew Jersey Tax Court · 1990