Lamtec Corp. v. DEPARTMENT OF REVENUE OF STATE

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Dilworth applies solely to transaction-based taxes (i.e., sales taxes) and not gross receipts/activity-based taxes such as the Business & Occupation tax imposed on a New Jersey corporation
• holding that physical presence is not required for a business and occupation excise tax

Source: CourtListener parenthetical corpus (CC0).