HOME DEPOT U.S.A., INC. v. DIR., DIV. OF TAXATION


24 N.J. Tax 23 (2008)

HOME DEPOT U.S.A., INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

March 14, 2008.


Attorney(s) appearing for the Case

Paul H. Frankel, Irwin M. Slomka of the New York bar (admitted pro hac vice), and Amy F. Nogid of the New York bar (admitted pro hac vice) for plaintiff (Morrison Foerster, attorneys).

Marlene G. Brown for defendant (Anne Milgram, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

Plaintiff, Home Depot U.S.A., Inc., has appealed from the denial by defendant, Director of the New Jersey Division of Taxation ("Director"), of plaintiffs claim for a refund of sales tax in the sum of $1,976,876.95. Plaintiff paid the tax for the period August 1, 1999 through July 31, 2003 ("Refund Period") with respect to purchases made with the use of plaintiffs private label credit card by customers who later failed to pay their credit card indebtedness...

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