FAIRLAWN SHOPPER, INC. v. DIRECTOR, DIV. OF TAX


98 N.J. 64 (1984)

484 A.2d 659

FAIRLAWN SHOPPER, INC. AND SHOPPER DISTRIBUTORS, INC., PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided October 4, 1984.


Attorney(s) appearing for the Case

Laurence B. Orloff argued the cause for appellants (Orloff, Lowenbach, Stifelman and Siegel, attorneys).

Harley A. Williams, Deputy Attorney General, argued the cause for respondent (Irwin I. Kimmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).

Thomas J. Cafferty and Alexander F. McGimpsey, Jr., submitted a letter brief on behalf of amicus curiae New Jersey Press Association (Seiffert, Frisch, McGimpsey & Cafferty, attorneys).


The opinion of the Court was delivered by CLIFFORD, J.

In these consolidated tax appeals we address the applicability of the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (Act), to the amounts expended by plaintiffs for certain outside printing costs in the plaintiffs' publication of free-circulation newspapers. The Director of the Division of Taxation (Director) seeks to apply the Act to so much of the printers' bills to plaintiffs as represent...

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