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Lanco, Inc. v. Director, Division of Taxation

The physical presence requirement applicable to use and sales taxes is not applicable to income tax and New Jersey may constitutionally subject a foreign corporation to the Corporation Business Tax where the corporation has no physical presence in the state and derives income from a New Jersey source only pursuant to a license agreement for the use of trademarks and service marks with another corporation that conducts a retail business here.

August 22, 2005 at 12:00 AM

1 minute read

By | Updated on August 22, 2005

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