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PRAXAIR TECH. v. DIR., DIV. OF TAXATION

A-91/92 September Term 2008.

988 A.2d 92 (2009)

201 N.J. 126

PRAXAIR TECHNOLOGY, INC., a Delaware Corporation, Plaintiff-Respondent and Cross-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Appellant and Cross-Respondent.

Supreme Court of New Jersey.

Decided December 15, 2009.

Attorney(s) appearing for the Case

Marlene G. Brown, Senior Deputy Attorney General, argued the cause for appellant and cross-respondent (Anne Milgram, Attorney General of New Jersey, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel).

Paul H. Frankel, New York City, argued the cause for respondent and cross-appellant (Morrison & Foerster, attorneys; Mr. Frankel and Mitchell A. Newmark, on the briefs).

Justice RIVERA-SOTO delivered the opinion of the Court.

This appeal presents a narrow question: whether, in the circumstances presented, an out-of-state taxpayer is liable for New Jersey's corporate business tax for the years 1994-1996. The Director of the Division of Taxation asserted, and the Tax Court agreed, that the taxpayer's business activities were subject to New Jersey's Corporation Business Tax Act of 1945, N.J.S.A. 54:10A-1 to -41, and that the 1996...

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