TAMKO ASPHALT PRODUCTS, INC. v. GLASER


5 N.J. Tax 446 (1983)

TAMKO ASPHALT PRODUCTS, INC. OF MARYLAND, PLAINTIFF, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 5, 1983.


Attorney(s) appearing for the Case

Douglas G. Sanborn for plaintiff (Jamieson, McCardell, Moore, Peskin & Spicer, attorneys).

Martin L. Wheelwright, for defendant (Irwin I. Kimmelman, Atty. Gen. of N.J., attorney).


LASSER, P.J.T.C.

This is an action contesting the assessment of New Jersey corporation business tax for the year 1980. Taxpayer, a Maryland corporation engaged in the manufacture of asphalt roofing products, maintains that its contacts with the State of New Jersey are insufficient to subject it to taxation under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 et seq. This act imposes a franchise or privilege tax on every foreign and domestic...

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