KUSKIN, J.T.C.
In this matter, plaintiff challenges assessments of litter control tax in connection with its sales of hardcover and softcover books to wholesalers, distributors, and retailers. Defendant, Director of the New Jersey Division of Taxation (Director), imposed the assessments pursuant to N.J.S.A. 13:1E-99.1 for each of tax years 1993 through 2000. As of March 15, 2005, the assessments, including penalties and interest, totaled $478,330.27. The parties...
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