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Division of Taxation

Lanco, Inc. v. Director, Division of Taxation

Lanco, Inc. v. Director, Division of Taxation (06-1236)

Decided June 18, 2007

Lanco’s petition for a writ of certiorari was denied by the Supreme Court of the United States.

Petitioner was seeking reversal of the New Jersey Supreme Court’s per curiam opinion which affirmed “economic nexus” under the Commerce Clause.

At issue was whether 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: Monday, 02/24/20