Cosmair, Inc. v. Director
9 N.J. Tax 89
Opinion
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.
[90]*90We 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).
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Cosmair, Inc. v. Director, 9 N.J. Tax 89 (N.J. Ct. App. 1986).
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