HOME DEPOT, U.S.A. v. DIRECTOR, DIV. OF TAX.


25 N.J. Tax 221 (2009)

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

Superior Court of New Jersey, Appellate Division.

Decided October 27, 2009.


Attorney(s) appearing for the Case

Randy M. Mastro (Gibson, Dunn & Crutcher, LLP) of the New York bar, admitted pro hac vice, argued the cause for appellant (Paul H. Frankel and Mr. Mastro, attorneys; Mr. Frankel, Mitchell A. Newmark, and Irwin M. Slomka of the New York bar, admitted pro hac vice (Morrison & Foerster, LLP), on the brief).

Marlene G. Brown, Senior Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel; Ms. Brown, on the brief).

Before Judges AXELRAD, FISHER and ESPINOSA.


PER CURIAM.

Plaintiff Home Depot, U.S.A., Inc. appeals from summary judgment dismissal by the Tax Court of its claim challenging the denial of a refund of sales tax paid on uncollectible credit card purchases. The court affirmed the refund denial of the Director, Division of Taxation (Director) based on inadequate support in appellant's submissions to raise a genuine issue of material fact, as well as on the plain language of the Sales and Use Tax Act (SUTA) and its...

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