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TAPAS DE ESPANA, INC. v. DIRECTOR

No. A-0664-10T4.

TAPAS DE ESPANA, INC., Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 28, 2012.

Attorney(s) appearing for the Case

Friedrich & Friedrich, LLC, attorneys for appellant ( Jay Joseph Friedrich , on the brief).

Paula T. Dow , Attorney General, attorney for respondent ( Melissa H. Raksa , Assistant Attorney General, of counsel; Jill C. McNally , Deputy Attorney General, on the brief.

Before Judges Parrillo, Alvarez and Skillman.

NOT FOR PUBLICATION

PER CURIAM.

Plaintiff Tapas de Espana, Inc., a corporation which formerly operated a restaurant located in West New York, appeals an August 12, 2010 grant of summary judgment to defendant, Director, New Jersey Division of Taxation (Director), affirming the Director's final determination of unpaid sales and use tax (SUT) and corporation business tax (CBT). For the reasons that follow, we affirm.

The Director audited plaintiff with...

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