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1 CARGILL MEAT SOLUTIONS CORP v. DIRECTOR -- rank: 1000

... Cargill stores and distributes meat products through its Swedesboro facility. N.J.S.A. 13:1E-216 exempts from the tax 'sale[s] by a wholesaler or ... The judge explained the Act established a 'user fee' under N.J.S.A. 13:1E-216(a) based on sales of 'litter-generating products in the ... on or after the tenth day' pursuant to the Act. N.J.S.A. 13:1E-216(h). Judge Cimino continued his analysis by stating the expenditures ... as a manufacturer, wholesaler, or distributor of litter-generating products.' N.J.S.A. 13:1E-216(a). It constitutes 'an excise tax on the privilege of ... in business in this [s]tate as a . . . wholesaler' under N.J.S.A. 13:1E-216 because it conducts 'sales for resale' and does not engage in manufacturing in this state. Cargill maintains N.J.S.A. 13:1E-216(a) states the individual must be 'engaged in the ...

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

2 CARGILL MEAT SOLUTIONS, CORP., v. DIRECTOR, DIVISION OF TAXATION, -- rank: 925

... under the wholesaler-to- wholesaler exemption provided by the Act. N.J.S.A. 13:1E-216(a). The defendant, the Director of the Division of Taxation ... fee upon sellers of “litter- generating products.” 3 N.J.S.A. 13 :1E-216. N.J.S.A. 13:1E-99.1 (sunset Dec ... on sales of those products within the State” is imposed. N.J.S.A. 13:1E- 216(a).4 The Act includes a wholesaler-to-wholesaler exemption ... or distributor . . . is not subject to the [litter] fee . . . .” N.J.S.A. 13:1E-216(a). Cargill alleges that it is not a manufacturer, but ... assessed a 2.25/100 of 1% (.000225) on sales. N.J.S.A. 13:1E- 216(a). Ostensibly, the retail rate is lower to account for ... have less than $500,000.00 in annual retail sales. N.J.S.A. 13:1E-216(a). -5- to manufacturers as being part and parcel ...

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

3 RANDOM HOUSE, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 707

... has been replaced by a litter control fee imposed under N.J.S.A. 13:1E-216, enacted as L. 2002, c. 128, § 4, effective December ...

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

4 Sutherland Packaging, Inc. v. Dir., Division of Taxation -- rank: 647

... a manufacturer, wholesaler, or distributor of litter-generating products.” N.J.S.A. 13:1E-216(a). The fee, historically known as a tax, constitutes � ...

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