Legal Opinion
United Jersey Bank v. Director, Div. of Taxation
New Jersey Tax Court
Decided July 20, 1992PublishedCited by 5 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this state tax case, arising under the Clean Communities and Recycling Act, N.J.S.A. 13:lE-92 et seq., plaintiff, United Jersey Bank, challenges a litter control tax assessed by defendant, Director of the Division of Taxation, for tax years 1986, 1987 and 1988. The particular question involved is whether plaintiffs sales of pre-printed personal checks and deposit slips constitute retail sales of “litter-generating products” which are taxable under N.J.S.A. 13:1E-99.1.
The parties have stipulated the facts. Plaintiff is a banking organization which has its principal offices in…
2Cases cited22 opinions
- Gemsco, Inc. v. WallingSupreme Court of the United States · 1945
- Guiseppi v. WallingCourt of Appeals for the Second Circuit · 1944
- State v. ButlerSupreme Court of New Jersey · 1982
- In Re the Closing of Jamesburg High SchoolSupreme Court of New Jersey · 1980
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
17 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Rt. 88 Office Assoc. Ltd. v. Township of BrickNew Jersey Tax Court · 1992
- Royal Food Distributors, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Feesers, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Random House, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Cargill Meat Solutions, Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2023