HOFFMANN-LAROCHE, INC. v. TAXATION DIV. DIR.


192 N.J. Super. 552 (1983)

471 A.2d 786

HOFFMANN-LAROCHE, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided November 29, 1983.


Attorney(s) appearing for the Case

Martin L. Wheelwright, Deputy Attorney General, argued the cause for the appellant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; Deborah T. Poritz, Deputy Attorney General, of counsel).

Ann G. McCormick argued the cause for respondent (Crummy, Del Deo, Dolan & Purcell, attorneys; Benjamin P. DeSena, on the brief; David M. Hyman and Barbara J. Naar on the reply brief).

Before Judges FRITZ, FURMAN and DEIGHAN.


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

The Tax Court in an opinion published at 5 N.J.Tax 154 (Tax Ct. 1983) granted a refund of the sales tax paid by respondent Hoffman-LaRoche, Inc., a manufacturer of pharmaceutical and other health care products, for its purchase of mailing labels included within its purchase of direct-mailing services. The Tax Court denied a refund of the use tax paid by respondent on the...

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