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COSMAIR, INC. v. DIRECTOR, N.J. DIV. OF TAXATION

109 N.J. 562 (1988)

538 A.2d 788

COSMAIR, INC., A CORPORATION OF THE STATE OF DELAWARE, PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided March 17, 1988.

Attorney(s) appearing for the Case

Donald J. Williamson argued the cause for appellant (Williamson & Rehill, attorneys; Michael F. Rehill, on the briefs).

Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (W. Cary Edwards, Attorney General of New Jersey, attorney; Michael R. Clancy, Deputy Attorney General, of counsel).

Hersh Kozlov submitted briefs on behalf of amicus curiae Cosmetic Toiletry and Fragrance Association (Kozlov, Seaton & Romanini, attorneys).

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

The issue in this appeal is whether fragrance samples manufactured, stored, and packaged by plaintiff in New Jersey and distributed to plaintiff's customers outside New Jersey are subject to the compensating use tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (the Act). The Appellate Division, in a per curiam opinion, 9 N.J.Tax 89, affirmed the

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