Ó£»¨ÊÓƵ

Lanco, Inc. v. Director, Division of Taxation

Argued 09/12/06 – Decided 10/12/06

The Supreme Court of Ó£»¨ÊÓƵ (A-89-05) agreed and affirmed substantially the judgment of the Appellate Division for the reasons expressed in Judge Stern’s written opinion below. Ó£»¨ÊÓƵ may constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 et seq., when the corporation lacks physical presence but derives income through a licensing agreement. The Quill physical presence requirement applied to sales and use taxes, not income taxes, therefore, the Ó£»¨ÊÓƵ Corporation Business Tax did not violate the Commerce Clause.

View the NJ Supreme Court opinion:
Lanco, Inc. v. Director, Division of Taxation

View the Appellate Court opinion:
Lanco, Inc. v. Director, Division of Taxation