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TOYS "R" US, INC. v. DIR., DIV. OF TAX.

300 N.J. Super. 163 (1997)

TOYS "R" US, INC. (FORMERLY KNOWN AS TOYS-R-US, N.J., INC.), PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 29, 1997.

Attorney(s) appearing for the Case

Richard I. Miller argued the cause for appellant (Harold Leib, attorney; Messrs. Leib and Miller, on the brief).

Joseph Fogelson, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Mr. Fogelson, on the brief).

Before Judges STERN, HUMPHREYS and WECKER.

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

The New Jersey Division of Taxation audited the plaintiff. A deficiency assessment was imposed which included sales and use taxes imposed on labels. Plaintiff paid the assessment. Plaintiff later learned that the Division had changed its policy and no longer imposed sales and use taxes on labels. Plaintiff's claim for a refund was denied by the Division on the ground that the claim was filed too late. The...

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