Search Rutgers Law Library N.J. Court Opinions

1 Sutherland Packaging, Inc. v. Dir., Division of Taxation -- rank: 1000

... mining or other extraction processes, logging, sawmilling, farming or manufacturing. [ N.J.S.A. 13:1E-215(d) (emphasis added)]. 2 The statute defines “Litter-generating ... roll stock produced by paper product manufacturers and wood pulp; .... [ N.J.S.A. 13:1E-215(e) (emphasis added)]. The statute lists fifteen categories of litter-generating products. N.J.S.A. 13:1E-215(e). Category twelve, (12) “Paper products and household paper,” is at issue here. N.J.S.A. 13:1E- 215(e)(12). A product from the list of fifteen need ... or on private property not owned by that person.” N.J.S.A. 13:1E-215(e). The Director assessed plaintiff under the first subcategory above ... distributed, or purchased in disposable containers, packages or wrappings.” N.J.S.A. 13:1E-215(e). In further support of the assessment defendant relies ...

docket:	013288-14
court:	NJ Superior Court Appellate Division
decided:	2022-06-28
status:	Unpublished
citation:
Document Size:	49791

2 CARGILL MEAT SOLUTIONS CORP v. DIRECTOR -- rank: 880

... the state. N.J.S.A. 13:1E-216(a); N.J.S.A. 13:1E-215(k) (defining 'sold within the state' A-1537-21 31 ... that 'are for use and consumption within the [s]tate,' N.J.S.A. 13:1E-215(k). The tax does not apply to sales of products ...

docket:	a1537-21
court:	NJ Superior Court Appellate Division
decided:	2023-10-12
status:	Published
citation:
Document Size:	71058

3 CARGILL MEAT SOLUTIONS, CORP., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 867

... 1E-99.1 (sunset Dec. 31, 2000). -3- wrappings.” N.J.S.A. 13:1E-215(e). Cargill does not dispute that the meat products are ... of products for use and consumption within the State.” N.J.S.A. 13:1E-215(k). The law presumes that all sales by manufacturers, wholesalers ... of products for use and consumption within the State.” N.J.S.A. 13:1E-215(k) (emphasis added); N.J.S.A. 13:1E-94 ... statute as set forth above, a nullity. See, e.g., N.J.S.A. 13:1E-215, 216. It is a basic canon -6- in statutory construction ... of products for use and consumption within the State.” N.J.S.A. 13:1E-215(k). The plain language of the statute is not dependent ...

docket:	08146-18
court:	NJ Tax Court
decided:	2020-03-12
status:	Published
citation:
Document Size:	35826

4 RANDOM HOUSE, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 751

... 13:1E-94 have been replaced by similar provisions in N.J.S.A. 13:1E-215, enacted as L. 2002, c. 128 § 3, effective December ...

docket:	06262-03
court:
decided:	2005-09-13
status:
citation:
Document Size:	52879