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New Jersey's corporate tax on businesses that draw revenue from the state but have no employees or tangible property there violates the federal constitution, a state judge has ruled. Tax Court Judge Peter Pizzuto rebuked the state's efforts to tax a Wilmington, Del., company that owns the trademarks of the Lane Bryant clothing stores and collects royalties for their use. The ruling is significant since many businesses are organized similarly.
November 06, 2003 at 12:00 AM
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The original version of this story was published on Law.Com
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