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BURGER KING CORP. v. DIR., DIV. OF TAXATION

224 N.J. Super. 628 (1988)

541 A.2d 241

BURGER KING CORPORATION, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 28, 1988.

Attorney(s) appearing for the Case

David Dembe, Deputy Attorney General, argued the cause for appellant (W. Cary Edwards, Attorney General, attorney; Michael R. Clancy, Deputy Attorney General, of counsel; David Dembe on the brief).

Susan A. Feeney argued the cause for respondent (Herold and Haines, attorneys; Susan A. Feeney on the brief).

Before Judges DREIER, BAIME and ASHBEY.

PER CURIAM.

This is an appeal from a judgment entered by the Tax Court, 9 N.J.Tax 251, setting aside a deficiency assessed by the Director of the Division of Taxation. The sole question presented is whether the face value of nonreimbursable coupons for which the retailer receives no remuneration is taxable as a receipt from the sale of food or drink under N.J.S.A. 54:32B-2(d) and N.J.S.A. 54:32B-3(c).

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