The New Jersey Supreme Court’s recent term featured several significant opinions that have an impact on tax practitioners.

The first, Praxair Technology, Inc. v. Director, Division of Taxation , 201 N.J. Super., 126, 988 A 2d 92 (2009), dealt with the issue of whether the New Jersey business activities of an out-of-state corporate taxpayer established nexus with New Jersey to allow it to subject the corporation to its corporate business tax jurisdiction.