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31 Metromedia v. Director, Division of Taxation -- rank: 634

... all other business receipts that are earned within the state. N.J.S.A. 54:10A-6(B)(6). For corporations that maintain a regular place of ... empowers him to adjust the allocation factor determined pursuant to N.J.S.A. 54:10A-6. He maintains that his determination — rendered as an ad ...

docket:	a-142-97
court:	njsupreme
decided:	1984-07-23
status:
citation:	97 N.J. 313
Document Size:	44661

32 XPEDITE SYSTEMS, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 627

... 18 N.J. Tax 270, 272-73 (Tax 1999) (citing N.J.S.A. 54:10A-6)). What is allocable to New Jersey is ordinarily computed using ... the payroll of the corporation. A-0789-18T3 14 See N.J.S.A. 54:10A-6(A)-(C); see also Flagstar Bank, 29 N.J. Tax ... 552 (Tax 1995)). When the three-factor allocation formula under N.J.S.A. 54:10A-6 does not fit in a situation, because it 'does not ... invest[s] the Director with broad authority to adjust a [N.J.S.A. 54:10A-6] allocation factor if it does not properly reflect a taxpayer ...

docket:	a0789-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-09
status:	Unpublished
citation:
Document Size:	30720

33 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 607

... to the New Jersey Corporation Business Tax (NJ CBT) under N.J.S.A. 54:10A-6(B)(6) (“other business receipts”) finding that such income ... that the application of the Throw-Out Rule of former N.J.S.A. 54:10A-6(B)(6) to remove receipts from the denominator of the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

34 Lorillard Tobacco Company v. Director -- rank: 566

... 5 In New Jersey, the allocation factor is determined under N.J.S.A. 54:10A-6 (allocation of ENI is by “the property fraction, plus ...

docket:	008305-12
court:	NJ Superior Court Appellate Division
decided:	2023-09-13
status:	Unpublished
citation:
Document Size:	53788

35 Corporate Property Investors v. Dir, Div of Taxation -- rank: 566

... tax base in accordance with the three-factor formula of N.J.S.A. 54:10A-6.) The second issue disappears if the first issue is resolved ... is entitled to use the three-part allocation factor of N.J.S.A. 54:10A-6, applicable to regular corporations, in determining its New Jersey tax ...

docket:	03621-92
court:
decided:	1995-04-20
status:
citation:	15 N.J. Tax 14
Document Size:	41539

36 LORILLARD TOBACCO COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 554

... taking into consideration its New Jersey payroll, property and sales. N.J.S.A. 54:10A-6. 'The purpose of the allocation factor is to limit application ...

docket:	a3444-18
court:	NJ Superior Court Appellate Division
decided:	2021-09-21
status:	Unpublished
citation:
Document Size:	37682

37 STRYKER CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 536

... here have made to the corporation's entire net income. N.J.S.A. 54:10A-6. To that end, the statute prescribes an allocation formula. N.J.S.A. 54:10A-6. The portion of the corporation's entire net income which ... the property fraction, the receipts fraction and the payroll fraction. N.J.S.A. 54:10A-6. See footnote 2 2 The denominators of these fractions represent ... payroll of the corporation, wherever situated and from wherever derived. N.J.S.A. 54:10A-6. The numerators are intended to reflect New Jersey's contributions. N.J.S.A. 54:10A-6. Therefore the larger the numerators of these fractions, the larger ... therefore be included in the numerator of the receipts fraction. ���� N.J.S.A. 54:10A-6. Stryker argues that its receipts from its drop-shipment ...

docket:	a0736-99
court:	njappellate
decided:	2000-07-21
status:	published
citation:	<a href=
Document Size:	11228

38 CHESTER A. ASHER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 526

... is well established that the apportionment scheme of the CBT, N.J.S.A. 54:10A-6, on its face, is a fairly apportioned, non-discriminatory, and ... Auto Transit , supra (upholding an apportionment method substantially identical to N.J.S.A. 54:10A-6). For all of the above reasons, plaintiff’s contention that ...

docket:	04061-03
court:
decided:	2006-01-05
status:
citation:
Document Size:	61709

39 WHIRLPOOL PROPERTIES, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 523

... 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. Both ... 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. It is multiplied against the taxpayer's "entire net income ...

docket:	a1182-08
court:	superior court appellate division
decided:	2010-07-12
status:	unpublished
citation:	25 N.J.Tax 519
Document Size:	76028

40 KINKO'S NETWORK, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 503

... enforced. SEE THE ENCLOSED INFORMATION." The notice of adjustment referenced N.J.S.A. 54:10A-6(B) (allocation factor), N.J.A.C. 18:7-8 ... corporate taxpayer. Id. at 151. Under the "throw-out" rule, N.J.S.A. 54:10A-6(B), the sales factor is modified, removing from the calculation ...

docket:	a2261-13
court:	NJ Superior Court Appellate Division
decided:	2015-07-30
status:	unpublished
citation:
Document Size:	36227

41 LORILLARD LICENSING COMPANY LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 488

... Out Rule," codified from 2002 through 2010 as part of N.J.S.A. 54:10A-6(B), for tax years 2002, 2003 and 2004 (the years ... New Jersey receipts by total receipts of the corporate taxpayer. N.J.S.A. 54:10A-6(B). The Throw-Out Rule modifies the sales fraction, transforming ... shall be excluded from the denominator of the sales fraction. [ N.J.S.A. 54:10A-6(B) (2002).] 2 It is unclear what remaining claims in ...

docket:	a2033-13
court:	NJ Superior Court Appellate Division
decided:	2015-12-04
status:	unpublished
citation:	29 N.J.Tax 275
Document Size:	28676

42 /usr/local/share/www/libweb/collections/courts/appellate/010589-20.opn.html -- rank: 486

... profits or income, or business presence or business activity.” N.J.S.A. 54:10A-6(B)(6)(now repealed). In Whirlpool Prop. Inc. v. Director ... New Jersey receipts by total receipts of the corporate taxpayer. N.J.S.A. 54:10A-6(B). The Throw-Out Rule modifies the sales fraction, transforming ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	38777

43 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 468

... a regular place of business outside of New Jersey. See N.J.S.A. 54:10A-6. Nova.Corp had taken a credit for taxes paid to ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

44 Nino Pizza Star Corp v. Director, Division of Taxation -- rank: 465

... gross taxable sales derived from the mark-on analysis under N.J.S.A. 54:10A-6. Mr. Spera was deemed to have received a “constructive ...

docket:	15828-14
court:	NJ Tax Court
decided:	2020-03-27
status:	Unpublished
citation:
Document Size:	31093

45 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 455

... Rule” of the New Jersey Corporate Business Tax (“CBT”), N.J.S.A. 54:10A-6(B)(6) (2002); 1 (2) defendant, the Director of the ... for Partial Summary Judgment, arguing that the Throw Out Rule, N.J.S.A. 54:10A(6)(B), was facially unconstitutional. After working its way through the ...

docket:	00066-07
court:	NJ Tax Court
decided:	2013-10-22
status:	unpublished
citation:
Document Size:	48223