Sharper Image Corp. v. Department of Treasury

How courts have described this case

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

• finding no use tax due where use tax statute did not specifically provide for taxation of distributions
• “Had the Legislature intended for distributions to be taxed, it could have easily done so by expressly providing it in the definition of use.”
• taxpayer’s distribution of mail order catalogs through United States mail to state residents was not “use” under state use tax
• the term “use” in the Use Tax Act does not include the distribution of catalogs from an out-of-state business
• the term \use\ in the Use Tax Act does not include the distribution of catalogs from an out-of-state business

Source: CourtListener parenthetical corpus (CC0).