Legal Opinion
Hospital Portrait Service Co. v. Taxation Division Director
New Jersey Tax Court
Decided December 19, 1983PublishedCited by 6 opinions
1Opinion of the Court
ANDREW, J.T.C.
Plaintiff, Hospital Portrait Service Co. (HPS) contests a determination made by defendant, Director, Division of Taxation (Director) that plaintiff is liable under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. (the act) for use tax on color photographic film purchased by plaintiff from Kodak. Defendant decided, after an audit of plaintiffs business for the period April 1, 1977 to March 31, 1980, that plaintiff had not paid use tax on its use of $189,737.30 of film, and ultimately assessed plaintiff as follows:
Tax underpayment $ 9,486.87
Interest 1,956.67
Total $11,443.54
Plai…
2Cases cited13 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Metpath, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- Mal Bros. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1973
- Julius Roehrs Co. v. DIV. OF TAX APPEALS, DEPT. OF TREASURYSupreme Court of New Jersey · 1954
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Newman v. DirectorNew Jersey Tax Court · 1994
- Phelps Dodge Industries, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1986
- Blair v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1988
- Blair v. Taxation Division DirectorNew Jersey Tax Court · 1987
- Hospital Portrait Service Co. v. Department of TreasuryNew Jersey Superior Court Appellate Division · 1984
1 more not listed; retrieve them via the Exa API.