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Tuesday, December 8, 2020

Johnson & Johnson v. Director, Division of Taxation (083612)(Statewide) (A-51-19; 083612)

 Johnson & Johnson v. Director, Division of Taxation (083612)(Statewide) (A-51-19; 083612)

The judgment of the Appellate Division is affirmed substantially for the reasons expressed in Judge Haas’s thoughtful opinion, which rests heavily on the plain language of N.J.S.A. 17:22-6.64. 461 N.J. Super. at 162-64. The Legislature, of course, may amend the statute if it chooses to do so.