Legal Opinion
Tuscan Dairy Farms, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 1, 1982PublishedCited by 7 opinions
1Opinion of the Court
CONLEY, J. T. C.
Plaintiff processes and markets milk. As part of its milk-processing procedure it uses certain cleaning and sanitizing agents to remove bacterial contamination to produce a safe and marketable product in accordance with state and federal law. The Director of the Division of Taxation assessed sales tax upon plaintiff’s purchases of chemicals used to clean and sanitize its milk lines, fillers and tanks. The assessment was in the amount of $6,803.901 and was for the period from January 1, 1974 to December 31, 1976. Plaintiff has appealed from the assessment and contends that its…
2Cases cited4 opinions
- 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 by7 opinions
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Hospital Portrait Service Co. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Metpath, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1982
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