Legal Opinion
Stryker Corp. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided June 14, 2001PublishedCited by 36 opinions
1Opinion of the Court
The opinion of the Court was delivered by
COLEMAN, J.
This appeal requires us to decide whether a New Jersey manufacturer that ships its products to out-of-state locations at the behest of its wholly-owned subsidiary, a New Jersey corporation, must include the sales in its allocation factor under N.J.S.A. 54:10A-6(B) of the New Jersey Corporation Business Tax Act (CBTA). In a “drop-shipment” transaction, a manufacturer sells merchandise to a dealer but ships the merchandise directly to the customer of the dealer. The Appellate Division held that the receipts earned by Michigan-based Stryker…
2Cases cited22 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Goldberg v. SweetSupreme Court of the United States · 1989
- State v. HoffmanSupreme Court of New Jersey · 1997
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
17 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Velazquez Ex Rel. Velazquez v. JiminezSupreme Court of New Jersey · 2002
- American Fire & Casualty Co. v. New Jersey Division of TaxationSupreme Court of New Jersey · 2006
- Isetts v. Borough of RoselandNew Jersey Superior Court Appellate Division · 2003
- State v. MalikNew Jersey Superior Court Appellate Division · 2003
- Lewis v. Bd. of TrusteesNew Jersey Superior Court Appellate Division · 2004
31 more not listed; retrieve them via the Exa API.