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INTERNATIONAL BUS. MACH. CORP. v. STATE, DEPT. OF TREASURY

141 N.J. Super. 79 (1976)

357 A.2d 292

INTERNATIONAL BUSINESS MACHINES CORPORATION, A NEW YORK CORPORATION, PETITIONER-RESPONDENT, v. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 23, 1976.

Attorney(s) appearing for the Case

Mr. William F. Hyland, Attorney General, attorney for respondent-appellant (Mr. Richard M. Conley, Deputy Attorney General, of counsel; Mr. Harry Haushalter, Deputy Attorney General, on the brief).

Messrs. Wharton, Stewart & Davis, attorneys for petitioner-respondent (Mr. Robert B. Haines on the brief).

Before Judges LYNCH, LARNER and HORN.

The opinion of the court was delivered by LARNER, J.A.D.

This case is one of first impression involving the construction and application of the Retail Gross Receipts Tax Act of 1966. N.J.S.A. 54:11C-1 et seq.

Plaintiff International Business Machines Corporation (IBM) filed a tax return for the year 1967 pursuant to said act and paid to the State of New Jersey a tax of $20,219.80. Thereafter it filed a claim for refund, contending that its business...

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