Legal Opinion
Hoffmann-Laroche, Inc. v. Director
New Jersey Superior Court Appellate Division
Decided November 29, 1983PublishedCited by 10 opinions
1Opinion of the Court
The opinion of the court was delivered by
FURMAN, J.A.D.
The Tax Court in an opinion published at 5 N.J.Tax 154 (Tax Ct.1983) granted a refund of the sales tax paid by respondent Hoffman-LaRoche, Inc., a manufacturer of pharmaceutical and other health care products, for its purchase of mailing labels included within its purchase of direct-mailing services. The Tax Court denied a refund of the use tax paid by respondent on the *554value of advertising and promotional materials which were purchased by it outside New Jersey. The Director of the Division of Taxation appeals and Hoffman-LaRoche, Inc.…
2Cases cited4 opinions
- Denbo v. Tonwship of MoorestownSupreme Court of New Jersey · 1957
- Fisher-Stevens, Inc. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1972
- Hoffman-La Roche, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- DEL VAL PENNYSAVER v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1983
3Cited by10 opinions
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- Media Graphics, Inc. v. DirectorNew Jersey Tax Court · 1984
- Cosmair, Inc. v. Director, New Jersey Division of TaxationSupreme Court of New Jersey · 1988
- McGraw-Hill, Inc. v. StateNew Jersey Tax Court · 1987
- GE Solid State v. DIR., TAX. DIV.New Jersey Superior Court Appellate Division · 1992
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