Legal Opinion
Phelps Dodge Industries, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 4, 1986PublishedCited by 12 opinions
1Opinion of the Court
LASSER, P.J.T.C.
In this action plaintiffs contest a deficiency tax assessment in the amount of $98,363.35, plus interest, imposed by the Director of the Division of Taxation on sales of copper wire, pursuant to the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B~1 et seq. Plaintiffs contend that these sales are exempt under N.J.S.A. 54:32B-8.20 as sales of materials, such as chemicals or catalysts, used to induce or cause a refining or chemical process in the manufacture of tin cans.
Phelps Dodge Industries, Inc. manufactures and sells a type of copper wire which is used in manufacturing…
2Cases cited21 opinions
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- In Re Petition of Keogh-DwyerSupreme Court of New Jersey · 1965
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
16 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- KSS Transportation Corp. v. BaldwinNew Jersey Tax Court · 1987
- Ge Solid State, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1990
- Global Terminal & Container Services, Inc. v. New Jersey Division of TaxationNew Jersey Tax Court · 1987
- Urso & Brown, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001
- D.P.S. Acquisition Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1997
7 more not listed; retrieve them via the Exa API.