Snack Maker Owes NJ Use Tax On Pretzel Warmer Parts

Law360, New York (January 7, 2014, 3:19 PM EST) -- The New Jersey Tax Court said Monday that the company that makes SuperPretzel brand soft pretzels must pay use tax on its out-of-state purchases of parts that are shipped to the Garden State and assembled to make their ubiquitous pretzel-warmer display cases.

The court rejected J&J Snack Food Sales Corp.'s claim that the current tax assessment is precluded by a 20-year-old administrative decision from the New Jersey Division of Taxation which, at the time, determined that the pretzel-warming parts were exempt from tax. The administrative determination...
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