AccuZIP Inc. v. Dir., Div. of Taxation, No. 005744-2003; Tax Court; opinion by Bianco, J.T.C.; decided and approved for publication August 13, 2009. DDS No. 35-5-5133 [33 pp.]
In these consolidated matters, plaintiffs AccuZIP Inc. and Quark Inc. appeal from final determinations issued by defendant, the director of the Division of Taxation, finding them liable for the Corporation Business Tax (CBT), pursuant to the Corporation Business Tax Act, as a result of computer program sales to New Jersey customers.
