Legal Opinion
Lanco, Inc. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided October 12, 2006No. A-89 September Term 2005PublishedCited by 21 opinions
1Per curiam
This appeal involves the issue of whether New Jersey may constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 to -41, when the corporation lacks physical presence in New Jersey but derives income through a licensing agreement with a company conducting retail operations in New Jersey. The Appellate Division answered that question affirmatively. Lanco, Inc. v. Director, Div. of Taxation, 379 N.J.Super. 562, 573, 879 A.2d 1234 (2005). We agree and affirm substantially for the reasons expressed in Judge Stern’s thorough and thoughtful opinion. We write…
2Cases cited5 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- J.C. Penney National Bank v. JohnsonCourt of Appeals of Tennessee · 1999
- Lanco v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2005
3Cited by21 opinions
- Telebright Corp. v. DirectorNew Jersey Superior Court Appellate Division · 2012
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Lamtec Corp. v. Department of RevenueWashington Supreme Court · 2011
- Direct Marketing Association v. BrohlCourt of Appeals for the Tenth Circuit · 2016
- Capital One Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
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