Search Rutgers Law Library N.J. Court Opinions

16 Daimler Investments US Corporation v. Director, Division of Taxation -- rank: 730

... income, and therefore must apply an allocation factor pursuant to N.J.S.A. 54:10A-6, which provides that the “portion of its entire net ... multiplying such…entire net income…by an allocation factor. . . .” N.J.S.A. 54:10A-6. 12 conversion of capital assets.” This broad definition of ...

docket:	008165-16
court:	NJ Tax Court
decided:	2019-01-31
status:	Unpublished
citation:
Document Size:	50345

17 Kettler Realty Corporation v. Dir, Div of Taxation -- rank: 725

... 100% of taxpayer's income to New Jersey pursuant to N.J.S.A . 54:10A-6 (§6) but providing a credit pursuant to N.J ... during the tax years at issue. Consequently, in accordance with N.J.S.A . 54:10A-6, Director determined that all of taxpayer's income for 1985 ... factor allocation formula to derive income attributable to the state. N.J.S.A . 54:10A-6; Va . Stat . 58.1-408 et seq . There is no ... pursuant to the alternative allocation factor provided by §6. N.J.S.A . 54:10A-6. However, in accordance with §8 discretionary authority, provided to ... worth of a multi-state corporation attributable to New Jersey. N.J.S.A . 54:10A-6; N.J.A.C . 18:7-8.1. Under � ...

docket:	08667-90
court:
decided:	1992-06-30
status:
citation:	12 N.J. Tax 470
Document Size:	59045

18 McKESSON WATER PRODUCTS COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 722

... for CBT purposes because the gain constituted nonoperational income under N.J.S.A. 54:10A- 6.1(a). This statute permits allocation to New Jersey of ... permitted under the Constitution and statutes of the United States. [N.J.S.A. 54:10A-6.1(a).] The bracketed language in the quotation was deleted ... 2945 , 77 L. Ed. 2 d at 559-60 2 N.J.S.A. 54 :10A-6.1 was enacted in 1993, L. 1993, c. 173, º ... operational and nonoperational income contained in the 1993 version of N.J.S.A. 54:10A-6.1 was consistent with Allied-Signal at least with respect ... Allied-Signal. The definitions of operational and nonoperational income in N.J.S.A. 54:10A-6.1 appear to have been derived from the Uniform Division ... language. Specifically, besides using the "operational income" terminology, our statute N.J.S.A. 54:10A-6.1(a) as in effect during the tax period ...

docket:	00156-04
court:
decided:	2007-08-13
status:
citation:
Document Size:	121553

19 /usr/local/share/www/libweb/collections/courts/tax/11330-15.opn.html -- rank: 722

... in the computation of the sales and property allocation fractions. N.J.S.A. 54:10A-6.” The changes in plaintiff’s business allocation fractions in ... attributable to the taxpayer’s economic activity here. Pursuant to N.J.S.A. 54:10A-6, a foreign entity, such as plaintiff, that maintains a regular ... Lorillard , supra , 28 N.J. Tax at 599. According to N.J.S.A. 54:10A-6, as it read at the time applicable to the relevant ... by the average value of the taxpayer’s property everywhere. N.J.S.A. 54:10A-6(A). “The sales fraction is the receipts of the ... receipts from all such sources within and without this State. N.J.S.A. 54:10A-6(B)(1) through (6). 4 The court’s review of ... for arriving at such value.” Id. at 225 (quoting N.J.S.A. 54:10A-6(A)). The taxpayer in Donnelley argued that while the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	70641

20 Stryker Corporation v. Director, Division of Taxation -- rank: 722

... the income of out-of-state corporations to New Jersey. N.J.S.A. 54:10A-6. See footnote 1 1 During the audit years 1988 to ... be multiplied by the average of three fractions specified in N.J.S.A. 54:10A-6 (A), (B) and (C). The denominators of those fractions represent ... Tax Court recognized, �[p]laintiff and defendant acknowledge that neither N.J.S.A. 54:10A-6 nor the Regulations under that statute, N.J.A.C ... treated as New Jersey sales under the deleted provision of N.J.S.A. 54:10A-6. Although Stryker drop ships the product directly to the subsidiary ... J.S.A. 54:10A-1 to -40, codified at N.J.S.A. 54:10A-6 to double-weight the receipts fraction of the allocation formula ... basis of the legislative intent underlying the 1995 amendment to N.J.S.A. 54:10A-6. As the Tax Court observed: �Plaintiff and defendant acknowledge ...

docket:	a-27-00
court:	njsupreme
decided:	2001-06-14
status:
citation:	168 N.J. 138
Document Size:	36989

21 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 717

... reasonable amount of income/loss allocable to New Jersey. See N.J.S.A. 54:10A-6; -8 (CBT); N.J.S.A. 54A:5-7 (GIT ... not have a regular place of business outside the State. N.J.S.A. 54:10A-6. This requirement was removed effective July 1, 2010. See L ...

docket:	007051-14
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	101974

22 ELAN PHARMACEUTICALS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 702

... Director correctly reclassified the ABELCET gain as operational income under N.J.S.A. 54:10A-6.1(a). The court made the following findings. ABELCET is ... appropriate since only legal issues remained. The court noted that N.J.S.A. 54:10A-6.1(a) was amended effective January 1, 2002, to heighten ... to A. 2501 4-5 (June 27, 2002). As amended, N.J.S.A. 54:10A-6.1(a) defines 'operational income' as follows: 'Operational income' subject ... permitted under the Constitution and statutes of the United States. [N.J.S.A. 54:10A-6.1(a).] The court then discussed the liquidation exception. 'Where ... analysis of the facts under the functional test imposed by N.J.S.A. 54:10A-6.l(a): ABELCET and its intellectual property rights were tangible ... business operations and includes investment income serving an operational function.' N.J.S.A. 54:10A-6.1(a). A taxpayer is required to demonstrate by ' ...

docket:	a4962-18
court:	NJ Superior Court Appellate Division
decided:	2021-01-26
status:	Unpublished
citation:
Document Size:	53341

23 Targa Resources Partners, L.P., v. Director, Division of Taxation -- rank: 700

... reasonable amount of income/loss allocable to New Jersey. See N.J.S.A. 54:10A-6; -8 (CBT); N.J.S.A. 54A:5-7 (GIT ... not have a regular place of business outside the State. N.J.S.A. 54:10A-6. This requirement was removed effective July 1, 2010. See L ...

docket:	010749-15
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	100660

24 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 700

... sales, property, and payroll to national sales, property, and payroll. N.J.S.A. 54:10A-6. This court, and, ultimately, our Supreme Court, held that this ... the Director had validly modified the three-factor formula of N.J.S.A. 54:10A-6. 3 In 1982 , the Corporation Business Tax was amended to ... regulation which modified the statutorily prescribed three-factor allocation of N.J.S.A. 54:10A-6. As the court stated, the manner in which the Director ... still allowed for a method of calculating the allocation factor. N.J.S.A. 54:10A-6 and -8. The Director’s allocation, on audit, was made ... provided for several alternative constructions. Unlike the allocation made under N.J.S.A. 54:10A-6 of the Corporation Business Tax ( see Metromedia, Inc. v. Director ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

25 Squibs -- rank: 659

... Taxpayer to apportion income away from New Jersey, pursuant to N.J.S.A. 54:10A-6. (25 Pages) STATE TAXATION – GROSS INCOME TAX – RESIDENT ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

26 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 654

... 4(k) details the computation of the entire net income. N.J.S.A. 54:10A-6, as amended, prescribes the applicable franchise tax assessed annually. As ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

27 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 652

... of business outside this State, the allocation factor was 100%. N.J.S.A. 54:10A-6 (“§6”) 5 . If a taxpayer maintained a regular ... return utilizing the statutorily mandated 100% business allocation factor of N.J.S.A. 54:10A-6 and “apply for a reduction in the amount of ... in each of the years under review. Furthermore, pursuant to N.J.S.A. 54:10A-6(B)(5) the rental income generated by the leased equipment ...

docket:	000404-20
court:	NJ Tax Court
decided:	2016-10-13
status:	unpublished
citation:
Document Size:	46818

28 ADP VEHICLE REGISTRATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 647

... of New Jersey may be apportioned under a statutory formula. N.J.S.A. 54:10A- 6. During the years at issue, a corporation that maintained an ... on Schedule J, Part I, line (a). 2 In 2008 , N.J.S.A. 54:10A-6 was amended to remove the RPOB requirement, effective July 1 ... of computing their corporation business tax liability to the State. N.J.S.A 54:10A-6. Generally, “[t]he formula apportionment method apportions a corporation� ... a statutory office, the allocation factor shall be 100%.” N.J.S.A. 54:10A-6. In an effort to apply the “regular place of ... an RPOB, which entitles ADPVR to apportion its income under N.J.S.A. 54:10A-6. Having found an RPOB exists, the court need not address ...

docket:	014946-14
court:	NJ Tax Court
decided:	2018-12-11
status:	Published
citation:	30 N.J.Tax 589
Document Size:	60724

29 WHIRLPOOL PROPERTIES, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 639

... opinion, we consider various facial challenges to the constitutionality of N.J.S.A. 54:10A-6, a subsection of the Corporation Business Tax Act (CBT), N ... filed actions to challenge the constitutionality of the Throwout Rule, N.J.S.A. 54:10A-6, which the Director had used in calculating the deficiencies. 1 ... of business outside this State other than a statutory office." N.J.S.A. 54:10A-6. It uses a formula to determine the "allocation factor," which ... statute averages three elements. The first is the "property fraction." N.J.S.A. 54:10A-6(A). The second, and the one at issue in these appeals, is the "sales fraction." N.J.S.A. 54:10A-6(B). The third is the "payroll fraction." N.J.S.A. 54:10A-6(C). The numerator of the "sales fraction" is income ...

docket:	a1180-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-07-12
status:	Published
citation:
Document Size:	47532

30 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 634

... 10A-4 and N.J.S.A. 54:10A-5). N.J.S.A. 54:10A-6 provides a formula to determine allocation of net income between ... phrase "maintain[] a regular place of business outside this State," N.J.S.A. 54:10A-6, and examined the correct application of the factors listed at ... summary judgment in favor of the Division. Plaintiff argues that N.J.S.A. 54:10A-6 "does not require the same employee be exclusive, only that ... occasions, the Tax Court has also construed the requirements of N.J.S.A. 54:10A-6 and followed Hoeganaes , supra , 145 N.J. Super. at 360 ... not attributable to the New Jersey corporation for purposes of N.J.S.A. 54:10A-6); SMZ Corp. v. Dir., Div. of Tax. , 5 N.J ...

docket:	a1638-10
court:	NJ Superior Court Appellate Division
decided:	2012-03-20
status:	unpublished
citation:
Document Size:	40543