VILLAGE SUPER MARKET v. DIRECTOR

DOCKET NO.: 021002-2010

27 N.J. Tax 394 (2013)

VILLAGE SUPER MARKET OF PA, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: October 23, 2013.


Attorney(s) appearing for the Case

Michael A. Guariglia for plaintiff (McCarter & English, LLP, attorneys).

Michael J. Duffy for defendant ( John J. Hoffman , Acting Attorney General of New Jersey, attorney).


BRENNAN, J.T.C.

This constitutes the court's opinion after trial in the above-referenced matter. The dispute at issue is whether the plaintiff, Village Super Market of PA, Inc., ("PA") is subject to New Jersey Corporation Business Tax ("CBT") pursuant to N.J.S.A. 54:10A-1 for the period of October 28, 1999 to the present. The defendant, Director, Division of Taxation ("Director"), asserts that PA has nexus with New Jersey and that its business is integrally...

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