Legal Opinion
Dow Jones & Co. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 3, 1983PublishedCited by 6 opinions
1Opinion of the Court
CONLEY, J.T.C.
This is a sales tax case involving charges by plaintiff for ticker-tape machines (“printers”) and cathode ray tubes (“CRTs”) used in the printing and display of the Dow Jones News Service. The parties agree that plaintiff’s receipts from the News Service itself are not subject to the New Jersey Sales and Use Tax because the News Service does not fall within any of the enumerated services that are taxed by the act. N.J.S.A. 54:32B-3(b). However, the receipts from every retail sale of tangible personal property are subject to the tax unless expressly exempted. N.J.S.A.…
2Cases cited10 opinions
- Container Ring Co. v. DirectorNew Jersey Tax Court · 1980
- NJ Bell Tel. Co. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1977
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- Container Ring Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1981
- Avco Broadcasting Corp. v. LindleyOhio Supreme Court · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Media Graphics, Inc. v. DirectorNew Jersey Tax Court · 1984
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- Dow Jones & Co., Inc. v. Taxation Div. Dir.New Jersey Superior Court Appellate Division · 1984
- Urso & Brown, Inc. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 2001
- Hepler v. Director, Division of TaxationNew Jersey Tax Court · 1995
1 more not listed; retrieve them via the Exa API.