New Jersey Finds Inconsistent Business Realities in Drugstore.com

May 2008
Journal of State Taxation;May/Jun2008, Vol. 26 Issue 4, p6
Academic Journal
The article discusses the decision made by the New Jersey Tax Court on the lawsuit filed by Drugstore.Com Inc. against the state's Division of Taxation. It states that the court did not apply the nexus analysis established in the case. However, the court has imposed sales tax obligations in the case because they found that the nature of the transactions were inconsistent with the plaintiff's assertions. In addition, the court claimed that the company was liable for tax on Web site sales to their customers.


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