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Division of Taxation

Lanco, Inc. v. Director, Division of Taxation

Argued 09/12/06 – Decided 10/12/06

The Supreme Court of New Jersey (A-89-05) agreed and affirmed substantially the judgment of the Appellate Division for the reasons expressed in Judge Stern’s written opinion below. New Jersey 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 New Jersey 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


Last Updated: Friday, 02/14/20