RANDOM HOUSE, INC. v. DIVISION OF TAXATION


23 N.J. Tax 291 (2006)

RANDOM HOUSE, INC., PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided August 23, 2006.


Attorney(s) appearing for the Case

Zulima V. Farber, Attorney General, attorney for appellant (Patrick DeAlmeida, Assistant Attorney General, of counsel, Michael J. Spina, Deputy Attorney General, on the brief).

Courter, Kobert & Cohen, and Kevin Beal and Martin I. Eisenstein (Brann & Isaacson) of the Maine bar, admitted pro hac vice, attorneys for respondent (Lawrence P. Cohen and Mr. Eisenstein, of counsel, James F. Moscagiuri and Mr. Beal, on the brief).

Before Judges PARRILLO and SABATINO.


PER CURIAM.

The Director of the Division of Taxation appeals the Tax Court's determination that books sold and distributed in New Jersey by respondent Random House, Inc. from 1993 through 2000 did not constitute "litter-generating products" subject to the since-repealed litter control tax under N.J.S.A. 13:1E-99.1(a) (repealed by L. 2002, c. 128, § 12). We affirm, substantially for the reasons set forth in Tax Court Judge Harold Kuskin's...

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