Legal Opinion
Hapag-Lloyd A.G. v. Director
New Jersey Tax Court
Decided December 10, 1984PublishedCited by 4 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer appeals from a sales and use tax deficiency assessment of the Taxation Division Director in the amount of $461,-528.64, plus interest, for the period January 1, 1969 through December 31, 1981. At issue is whether charges for the repair and maintenance of cargo containers are exempt from the provisions of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. The case was submitted to the court for decision based on stipulated facts.
Taxpayer is a German corporation headquartered in Hamburg, West Germany. Taxpayer’s operations include the international transport of…
2Cases cited28 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northeast Marine Terminal Co. v. CaputoSupreme Court of the United States · 1977
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
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3Cited by4 opinions
- State v. Trump Hotels & Casino Resorts, Inc.New Jersey Superior Court Appellate Division · 1997
- Maher Terminals, Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1986
- Hapag-Lloyd v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1986
- DiStefano v. Director, Division of TaxationNew Jersey Tax Court · 2008