Cosmair, Inc. v. Director, New Jersey Division of Taxation

The opinion of the Court was delivered by

GARIBALDI, J.

The issue in this appeal is whether fragrance samples manufactured, stored, and packaged by plaintiff in New Jersey and distributed to plaintiff’s customers outside New Jersey are subject to the compensating use tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the Act). The Appellate Division, in a per curiam opinion, 9 N.J.Tax 89, affirmed the Tax Court’s decision, 8 N.J.Tax 9, imposing a use tax on the samples. We granted certification, 107 N.J. 626 (1987), limited solely to the issue of whether plaintiff’s samples are…