This site is designed to assist in finding the answers to questions related to New Jersey State & Local Tax issues as well as assist you in obtaining information, forms and publications from the Internal Revenue Service as well as the each of the other 49 State's departments of revenue.
This site is owned and operated by Sukel & Associates, P.A. a New Jersey Law firm that concentrates in the area of New Jersey and Multistate taxation issues. The firm represents individuals and corporations in tax planning, audit representation, appeals and litigation. We also represent taxpayers in real estate tax appeals and IRS compromises, audits, and appeals.
This site can provide you with general information regarding the New Jersey Corporate Business Tax (CBT), Sales & Use Tax, Gross Income Tax (GIT), Real Estate Property Tax as well as direct you to the Division of Taxation itself for publications and forms. We also provide research links to assist you in finding information related to an other State's tax question. Some of the links provide you with free research and others provide information or the actual state tax forms.
The site is always under constant review for upgrading and updating, so please feel free to contact us with your comments, suggestions and of course, if you feel we may assist you in resolving a tax problem.
Tax Court Rules in Quest Diagnostics Case
In a recent decision by the New Jersey Tax Court, in Quest Diagnostics, Inc. v. Director, the Court held that vacutiners, the test tubes used by doctors and medical staff to collect blood and bodily fluids did not qualify for the wrapping, container and shipping supplies exemption under the Sales and Use Tax Act. The Court based its decision on the premise, among others, that one cannot avail itself of the exemption if one ships personal property to oneself. In Quest, the Plaintiff sought an exemption from the sales tax for the purchases it made of vacutainers used to transport the patient's blood from their doctor, or Quest's centers to the laboratory facility. The Plaintiff argued that the vacutainers were "other supplies" used to transport personal property. The Court determined that since the vacutainers were given to doctors at no charge, the ultimate transaction was from Quest back to Quest, as was the transport of blood from Quest's own centers to the Quest laboratory. Quest has filed an appeal of this decision to the Superior Court, Appellate Division