NJ Court: No Gross Income Tax On Pre-2009 Lottery Wins

Law360, New York (October 14, 2016, 5:53 PM EDT) -- Michael Guerriero

Charles Lenore In three separate but related cases, the New Jersey Tax Court held that the state could not impose gross income tax on New Jersey lottery winnings from drawings that occurred prior to a 2009 law change. Milligan v. Director, Division of Taxation, Dkt. Nos. 007048-2011, et al., Leger v. Director, Division of Taxation, Dkt. No. 007706-2011, and Harrington, et al. v. Director, Division of Taxation, Dkt. No. 009529-2011, et al.

In 2009, in an effort to generate state tax revenues, the New Jersey legislature sought to tax certain New Jersey lottery winnings. On June 29, 2009, N.J.S.A.§...

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