Search Rutgers Law Library N.J. Court Opinions

1 NEW JERSEY NATURAL GAS CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... New Jersey compared to its worldwide payroll, property, and sales. N.J.S.A. 54:10A-6 (“Section 6”). * However, if the corporation does not maintain ... of P.L. 1945, c. 162 (C. 54:10A-8) . . . . [ N.J.S.A. 54:10A-6.] 4 To answer the question of whether NJNG maintained a ... maintained” Ms. Ryan’s home office within the meaning of N.J.S.A. 54:10A-6 and N.J.A.C. 18:7-7.2(a ... not “maintain” the home office within the meaning of N.J.S.A. 54:10A-6 and N.J.A.C. 18:7-7.2(a ... and payroll in all states in which it does business. N.J.S.A. 54:10A-6. 5 When a taxpayer does not maintain a regular place ... apportionment factor is 100% of the corporation’s net income. N.J.S.A. 54:10A-6 (e); N.J.A.C. 18:7-7.1( ...

docket:	00240-05
court:
decided:	2008-04-17
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Document Size:	143317

2 /usr/local/share/www/libweb/collections/courts/tax/19335-10.opn.html -- rank: 949

... business income earned within the State for the purposes of N.J.S.A. 54:10A-6(B)(6); (2) neither the mortgage service fee income nor ... N.J. 27 (1985). The allocation factor set forth in N.J.S.A. 54:10A-6 is employed to determine that appropriate portion. A foreign corporation ... Div. 2000), aff’d 168 N.J. 138 (2001) (citing N.J.S.A. 54:10A-6); see also Telebright Corp., Inc. v. Director, Div. of Taxation ... factor is applied against the corporation’s overall net income. N.J.S.A. 54:10A-6. Application of the allocation factor is intended to limit taxation ... business operations,” is subject to allocation to New Jersey. N.J.S.A. 54:10A-6.1. For the years under review, the allocation factor used ... fraction, plus the payroll fraction,” divided by four. 5 N.J.S.A. 54:10A-6. The three-factor formula employed in N.J.S. ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	103902

3 STRYKER CORPORATION, a Michigan corporation Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. -- rank: 949

... J.S.A. 54:10A-2 and -5(c). Under N.J.S.A. 54:10A-6, a corporation which does business in New Jersey, and maintains ... those sales from the numerator of its receipts fraction under N.J.S.A. 54:10A-6(B), and included the receipts in the numerator of its ... this amount, totalling $2,115,807.04, has been paid. N.J.S.A. 54:10A-6, as in effect for the audit years (the statute was ... issue. Plaintiff challenges only the computation of the receipts fraction. N.J.S.A. 54:10A-6(B), as in effect during the audit years, defined the ... manufactured and shipped by plaintiff constituted tangible personal property under N.J.S.A. 54:10A-6(B)(1). They also agree that, for purposes of application ... Jersey are not includable in plaintiff’s receipts fraction under N.J.S.A. 54:10A-6(B)(1) because, although the products were located in ...

docket:	04852-96
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 270
Document Size:	86647

4 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 939

... payroll and receipts utilized for the Corporation Business Tax. Compare N.J.S.A. 54:10A-6, 54:10E-6 (repealed 2002). In particular, when it comes ... all other business receipts . . . earned within the state.” Compare, N.J.S.A. 54:10A-6(B)(4), (6). N.J.S.A. 54:10E-6 ... to determine the allocation ratio for the taxation due. Compare N.J.S.A. 54:10A-6, 54:10E-6 (repealed 2002). The definition of what constitutes ... computation of net income for federal income tax purposes. . .” N.J.S.A. 54:10A-6(B). 9 Likewise the denominator of the receipts factor is ... the same method of accounting used to compute federal taxes. N.J.S.A. 54:10A-6(B). Just like the federal law dealing with method of ... its” (the taxpayer’s) net income for federal tax purposes. N.J.S.A. 54:10A-6(B). Thus, the Legislature is instructing the taxpayer to ...

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court:	NJ Superior Court Law/Chancery Division
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citation:
Document Size:	209708

5 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 841

... 0.030% 0.017% 0.023% CBT Allocation Factor Under N.J.S.A. 54:10A-6 Per Delmarva’s Tax Returns 2 2.6% 2.6 ... application of the allocation of income to New Jersey by N.J.S.A. 54:10A-6 (“Section 6”) was in some years substantially more than ... and 1996 appears to be lower than the allocation under N.J.S.A. 54:10A-6 because Delmarva calculated this percentage as though it had employees ... not. Prior to its amendment by L . 1995, c . 245, N.J.S.A. 54:10A-6 read in part: “[the] allocation factor … shall be ...

docket:	00343-99
court:
decided:	2006-07-14
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citation:
Document Size:	84679

6 CHIRON CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 823

... s sales fraction (also called the receipts fraction), pursuant to N.J.S.A. 54:10A-6, with respect to revenue plaintiff received from its joint business ... functioning and components of the apportionment formula set forth in N.J.S.A. 54:10A-6). The numerator of the sales fraction includes, among other items ... Ortho Joint Venture.” II. Partnership or Joint Venture Under N.J.S.A. 54:10A-6, the sales fraction is defined in pertinent part as follows ... numerator, the partnership’s New Jersey receipts (as defined in N.J.S.A. 54:10A-6(B)) and, as its denominator, the partnership’s total receipts ... taxpayer.”). Plaintiff contends that, under the express language of N.J.S.A. 54:10A-6(B)(5) (requiring inclusion in the sales fraction of � ... and marketing of blood testing kits. I conclude that, because N.J.S.A. 54:10A-6(B)(5) designates royalties as a separate and independent ...

docket:	00120-99
court:
decided:	2004-11-19
status:
citation:	21 N.J. Tax 528
Document Size:	71168

7 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 808

... the corporation for the [taxable year in question] pursuant to [ N.J.S.A. 54:10A-6 through 54:10A-10].” N.J.S.A. 54A ... taxpayer’s] deemed sale of assets was nonoperational income under N.J.S.A. 54:10A-6.1(a). 8 As a result, the income . . . must be ... gain on the deemed sale was non-operational income under N.J.S.A. 54:10A-6.1, and was therefore assignable to the taxpayer’s principal ... as the principal place of business of the corporation under N.J.S.A. 54:10A-6.1. Plaintiffs next argue that under the plain language of N.J.S.A. 54:10A-6.1, only the taxpayer can classify income as non-operational ... The court rejects this argument. Clearly, the initial sentence of N.J.S.A. 54:10A-6.1 by defining “operational income” excludes from that ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	89145

8 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 806

... J., writing for a unanimous Court. At issue is whether N.J.S.A. 54:10A-6(B) (the “Throw-Out Rule” or “Rule”), is ... fraction, and two times the sales fraction, divided by four. N.J.S.A. 54:10A-6. The sales fraction is at issue here. Without the Throw ... all other business receipts) in New Jersey by total receipts. N.J.S.A. 54:10A-6(B). The Throw-Out Rule, adopted in 2002 and since ... appeal to consider a facial challenge to the constitutionality of N.J.S.A. 54:10A-6(B) (the “Throw-Out Rule” or “Rule”), whose ... 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 ... fraction and the denominator of which is four[.]” 2 N.J.S.A. 54:10A-6. The property fraction is determined by dividing the average ...

docket:	a-25-10
court:	superior court trial
decided:	2011-07-28
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citation:
Document Size:	122535

9 RIVER SYSTEMS, INC. v. STATE , DEPARTMENT TREASURY, DIVISION OF TAXATION -- rank: 790

... of New Jersey, attorney). SMALL, P.J.T.C. Under N.J.S.A. 54:10A-6, a New Jersey corporation which maintains a regular place of ... to New York in the computation of their CBT under N.J.S.A. 54:10A-6 and the applicable regulations. To answer that question, I must ... and payroll in all states in which it does business. N.J.S.A. 54:10A-6. When a taxpayer does not maintain a regular place of ... allocation factor is 100% of the corporation’s net income. N.J.S.A. 54:10A-6; N.J.A.C. 18:7-7.1(a) and ... have been a number of cases construing the language of N.J.S.A. �54:10A-6 and the Director’s regulatory definition of a “regular ... not permitted to use the three-factor allocation formula of N.J.S.A. 54:10A-6. The Director argues that the three plaintiffs in these ...

docket:	05627-99
court:
decided:	2001-12-21
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citation:
Document Size:	61005

10 SVETOZAR BELJAKOVIC v. DIRECTOR -- rank: 788

... factor of the corporation for the [tax year] pursuant to . . . [ N.J.S.A. ] 54:10A-6 through 54:10A-10, reduced by any tax imposed pursuant ... determined under the CBT Act. Under the CBT Act, specifically, N.J.S.A. 54:10A-6, a corporation such as A-Tech, which did not have ... well be taxed by another or several jurisdictions. Thus, while N.J.S.A. 54:10A-6 (“CBT Section 6”) provides a three-factor formula in ...

docket:	04551-10
court:	NJ Tax Court
decided:	2012-08-01
status:	Published
citation:
Document Size:	104998

11 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 785

... The allocation of receipts issues involve application and interpretation of N.J.S.A. 54:10A-6, which sets forth the methodology for allocating or apportioning income ... the one hundred percent property fraction used by Telecom under N.J.S.A. 54:10A-6, reflecting that all of its property was located in New ... 4.45% in 1998 to 14.24% in 1996. Under N.J.S.A. 54:10A-6, a taxpayer may allocate only a portion of its total ... regulation provides as follows: Where the Business Allocation Factor under [ N.J.S.A. 54:10A-6] is 100 percent and the taxpayer in fact paid a ...

docket:	07845-04
court:
decided:	2009-06-05
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Document Size:	163074

12 Xpedite Systems, Inc. v. Director, Division of Taxation -- rank: 768

... the income allocable to (i.e. sourced to) New Jersey. N.J.S.A. 54:10A-6.9 The allocation is achieved by dividing the “New ... from, among others, “services performed within the state.” N.J.S.A. 54:10A-6(B)(4). For the tax periods at issue here, the ... State and partially outside this State,” for purposes of N.J.S.A. 54:10A-6(B)(4) (the numerator portion of the allocation factor). 16 ... statute beyond its language to expand its effect.”) Here, N.J.S.A. 54:10A-6(B)(4) is worded broadly to include receipts for � ... for other services. Those receipts would still be taxable under N.J.S.A. 54:10A-6(B)(6) as “all other business receipts.” See ... New Jersey, then credit card fees are not allocable under N.J.S.A. 54:10A-6(B)(4), and when so excluded cannot be included ...

docket:	018847-10
court:	NJ Tax Court
decided:	2018-09-05
status:	Unpublished
citation:
Document Size:	62104

13 /usr/local/share/www/libweb/collections/courts/tax/08253-13.opn.html -- rank: 760

... corporation for the fiscal or calendar accounting period pursuant to [ N.J.S.A. 54:10A-6 through N.J.S.A. 54:10A-10] . . .” N ... for NJ CBT purposes in accordance with the provisions of N.J.S.A. 54:10A-6 as in effect at that time. 5 As a result ... However, the court refused to permit the strict application of N.J.S.A 54:10A-6 which would have completely denied any GIT credit to a ... 54:10-8 6 to adjust the allocation factor of N.J.S.A. 54:10A-6 to ensure and effect a fair and proper allocation of ... its income allocable to the State of New Jersey under N.J.S.A. 54:10A-6 as if it maintained a regular place of business outside ... 100% allocation to New Jersey, the three-factor formula of N.J.S.A. 54:10A-6 was applied. Those factors take into account property within ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	44756

14 /usr/local/share/www/libweb/collections/courts/tax/00403-12.opn.html -- rank: 753

... profits or income, or business presence or business activity.” N.J.S.A. 54:10A-6(B)(6)(now repealed). In Whirlpool , supra , the Court explained ... 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 ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	99646

15 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 750

... of its overall income subject to tax in the state. N.J.S.A. 54:10A-6 (“§6”). For the years under review, if a ...

docket:	hello
court:	NJ Tax Court
decided:	2018-12-05
status:	Unpublished
citation:
Document Size:	67396