FEDWAY ASSOCIATES, INC. v. TAX. DIV. DIRECTOR


14 N.J. Tax 71 (1994)

FEDWAY ASSOCIATES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

June 1, 1994.


Attorney(s) appearing for the Case

Harold Leib, for plaintiff (Harold Leib, P.A., attorney).

Lillian E. Brown, for defendant (Deborah T. Poritz, Atty. Gen. of New Jersey, attorney).


LASSER, P.J.T.C.

Taxpayer, Fedway Associates, Inc. (Fedway), contests a use tax deficiency assessment imposed by the Director of the Division of Taxation (Director) on certain purchases of tangible personal property for distribution to Fedway's salespersons as either compensation or sales promotions. Director determined that the purchases were subject to use tax pursuant to N.J.S.A. 54:32B-1 to 27. Fedway contends that the assessment is improper because the...

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