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1 ADVO, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... at issue was a “newspaper” within the meaning of N.J.S.A. 54:32B-8.30. Resolution of this question will determine whether receipts from the ... the publication as a “newspaper” within the meaning of N.J.S.A. 54:32B-8.30, which exempts from sales tax revenue from advertisements to be ... A.C. 18:24-1.2 (2007), a regulation interpreting N.J.S.A. 54:32B-8.30. ADVO thereafter reformatted Shop Wise , effective January 14, 2007, and ... because the publication constituted a newspaper within the meaning of N.J.S.A. 54:32B-8.30. However, in the event that the Director disagreed with this ... J.A.C. 18:24-1.2 (2007), which interprets N.J.S.A. 54:32B-8.30, and was instead an advertising “flyer” or advertising service ... this backdrop of guiding principles that the court must apply N.J.S.A. 54:32B-8.30 and N.J.A.C. 18:24-1.2 ( ...

docket:	00131-08
court:
decided:	2010-10-28
status:
citation:
Document Size:	42954