TITLE

New Jersey Finds Inconsistent Business Realities in Drugstore.com

PUB. DATE
May 2008
SOURCE
Journal of State Taxation;May/Jun2008, Vol. 26 Issue 4, p6
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
36888174

 

Related Articles

  • Williams v Horsham District Council. Lane, Vivienne // Estates Gazette;1/31/2004, Issue 405, p147 

    Examines the ruling on the court case Williams versus Horsham District Council which deals with council taxation on tied accommodations. Details of the case; Laws and facts being disputed; Explanation for the ruling.

  • Substance over Form Is Paramount in Nexus Analysis. Gall, Maryann B.; Kulwicki, Laura A. // Journal of State Taxation;May/Jun2008, Vol. 26 Issue 4, p5 

    The article cites the decision of the U.S. Courts on the two nexus cases Classics Chicago Inc. against its comptroller and Drugstore.Com Inc. against the Division of Taxation in 2008. The Maryland Tax Court states that Classics Chicago had nexus with Maryland because it has lacked of real...

  • RECENT DEVELOPMENTS IN INDIANA TAXATION. Jegen III, Lawrence A.; Duncan, David J. // Indiana Law Review;2004, Vol. 37 Issue 4, p1343 

    Highlights the major developments in Indiana taxation in 2003. Information on legislative changes passed by the 113th Indiana General Assembly; Details of opinions and decisions issued by the state Tax Court; Lawsuits which addressed the issue of sales and use taxes.

  • Change, Complexity, and Increasing Uncertainty in the Tax Law; Their Impact on Our Tax System and What We Should Do About It. Gibbs, Lawrence B. // Tax Executive;Nov/Dec2001, Vol. 53 Issue 6, p432 

    Discusses the change, complexity, and uncertainty in the tax law and their impact on the tax system in the United States. Complexities brought about by Tax Court decisions on tax cases; Implications of the lack of predictability of the outcomes of tax cases; Debate over the limits of judicial...

  • STATE AND LOCAL TAXES.  // Tax Lawyer;Summer2005, Vol. 58 Issue 4, p1207 

    This article presents information on various state and local tax legislation, tax-related case and rulings of the U.S. For income and franchise taxes, U.S. states have specific legislation. Under the 2004 Californian legislation, A.B. 263, enacted on September 29, 2004 a deduction for insurance...

  • TAX CASE REVIEW.  // Accountancy;Aug1997, Vol. 120 Issue 1248, p85 

    The article offers an update on court decisions for various tax cases in Great Britain. In the Watton v. Tippett case, the Court of Appeal held that the conditions for rollover were not met when a taxpayer sought to rollover the gain on the disposal of part of an asset that had been purchased...

  • Withdrawal symptoms. Wickenden, Tony // Money Marketing;10/13/2011, p69 

    The article discusses the author's views on a tribunal tax case regarding the taking out of funds from an investment bond. He elaborates the tribunal's decision based on the assessment of the appellant, the structure of legislation, and the different tax result from policies. The author supports...

  • Judge Against Tax Hike. Cohen, Jackie // Bond Buyer;3/24/2006, Vol. 355 Issue 32346, p35 

    The article reports on the ruling by Snohomish County, Washington Superior Court Judge James Allendoerfer against tax increase. The judge ruled that according to state law, when a legislative budget exceeds incoming tax revenues, voters must approve any additional taxation. The suit was filed by...

  • No Wisconsin use tax on intercompany transfers.  // Sales & Use Tax Alert;4/1/2007, Vol. 17 Issue 6, p5 

    The article discusses a ruling by Wisconsin Supreme Court which states that intercompany transfers of equipment such as trucks, tractors, and tractor-trailers between subsidiaries of a parent corporation were not subject to Wisconsin use tax because the transferring subsidiaries were not...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics