Legal Opinion
KSS Transportation Corp. v. Baldwin
New Jersey Tax Court
Decided July 21, 1987PublishedCited by 14 opinions
1Opinion of the Court
LASSER, P.J.T.C.
In this action KSS Transporation Corp. (KSS) challenges a use tax assessment imposed by the Director of the Division of Taxation on its purchase of an airplane. KSS contends: (1) the purchase and use of the aircraft are exempt under N.J.S.A. 54:32B-8.35, and if not exempt under this statute, then (2) the imposition of a use tax on its purchase of the aircraft is violative of the Commerce Clause of the United States Constitution. The case was submitted for decision under R. 8:8-1(b) on stipulated facts.
KSS, a New Jersey corporation with its principal place of business at the…
2Cases cited22 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
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3Cited by14 opinions
- General Motors Corp. v. City & County of DenverSupreme Court of Colorado · 1999
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
- KSS Transportation Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1989
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