COSMAIR, INC. v. TAXATION DIV. DIRECTOR, 9 N.J. Tax 89 (1986)

COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.Submitted November 24, 1986.
Decided December 19, 1986.

Appeal from the Tax Court of New Jersey.

Williamson Rehill and Gibney, Anthony Flaherty,
attorneys for appellant (Michael F. Rehill and Frederick W. Anthony on the brief).

W. Cary Edwards, Attorney General of New Jersey, attorney for respondent (Michael R. Clancy of counsel; Herbert K. Glickman
on the brief).

Before Judges J.H. COLEMAN, R.S. COHEN and GRUCCIO.

PER CURIAM.

Plaintiff Cosmair, Inc. sought the Tax Court to order a refund of tax which plaintiff paid for the use of sample products which plaintiff manufactured and shipped to out-of-state customers by common carrier. The facts were stipulated. The Tax Court upheld the imposition of the tax, and plaintiff appealed.

Page 90

We affirm the judgment of the Tax Court essentially for the reasons stated by Judge Hopkins in his opinion, which may be found at 8 N.J. Tax 9 (Tax Ct. 1985).